Trilok Chandra vs. State Tax Officer

WPMB/930/2026HC UttarakhandGSTCNR UKHC01019803202604 November 2026Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryRemanded

Held

The Court noted that both the petitioner and the respondent were unanimous that the issue raised in the writ petition had already been decided by a co-ordinate bench of the High Court in Writ Petition (M/B) No. 39 of 2025. Consequently, the Court disposed of the present writ petition in terms of paragraph No. 8 of the order dated February 24, 2025, rendered in Writ Petition (M/B) No. 39 of 2025. The specific content of paragraph 8 of the earlier order is not detailed in this judgment, but it implies that the relief granted in the earlier case would be extended to the petitioner in this case. Any pending applications were also disposed of.

Facts

The petitioner, Trilok Chandra, filed a writ petition before the Uttarakhand High Court challenging an order dated June 24, 2025, issued by the State Tax Officer, State Goods and Services Tax, Almora, which cancelled his GST registration. He also sought to quash a show-cause notice dated May 28, 2025, issued by the same authority for the cancellation of his registration. The petitioner was aggrieved by the cancellation of his GST registration. The parties were in agreement that the issue raised in this writ petition had already been decided by a co-ordinate bench of the High Court.

Key Issues

1. Whether the order for cancellation of GST registration and the preceding show-cause notice issued by the State Tax Officer are liable to be quashed. Petitioner's contention: The petitioner sought to quash the impugned order and show-cause notice for cancellation of his GST registration. Respondent's contention: The respondent, State Tax Officer, issued the impugned order and notice. The judgment does not record specific arguments made by the respondent, but it notes that both parties were unanimous that the issue had been decided by a co-ordinate bench.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

UKHC010198032026 2026:UHC:10197-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE ACTING CHIEF JUSTICE SRI MANOJ KUMAR TIWARI AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 930 OF 2026 4TH NOVEMBER, 2026 Trilok Chandra …… Petitioner Versus State Tax Officer, State Goods and Services Tax, Almora, Sector-01 …… Respondent Counsel for the petitioner : Mr. Pankaj Tiwari, learned counsel through video conferencing Counsel for the respondent : Ms. Puja Banga, learned Standing Counsel for the State-Revenue The Court made the following:

JUDGMENT: (per Sri Manoj Kumar Tiwari, A.C.J.)

By means of this writ petition, petitioner has sought following reliefs : i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order for cancellation of registration bearing reference No. ZA050625026035W dated 24.06.2025 issued by the respondent No. 1. ii) Issue a writ, order or direction in the nature of certiorari quashing the impugned show-cause notice for

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.