Aglar Power Allowed GST Registration Revival

High Court of Uttarakhand, Nainital

19 June 2026

Petitioner: M/s Aglar Power Limited.
Respondent: Assistant Commissioner, State Goods & Services Tax.
The petitioner challenged the order dated 21‑Mar‑2025 that cancelled its GST registration for failure to file returns within the prescribed period.
The petitioner relied on the decision in Writ Petition (M/B) No. 39 of 2025, where a coordinate bench permitted filing an application for revocation of a similar cancellation, subject to payment of pending tax, interest and penalty, and stipulated timelines for consideration by the competent authority.
Counsel for the petitioner (Mr. Rohit Arora) argued for the same relief; counsel for the revenue (Ms. Puja Banga) raised no objection to disposing the petition on the same terms.

The writ petition is disposed in the same terms as WPMB No. 39 of 2025.
Aglar Power Limited is permitted to move an application for revocation of the GST registration cancellation within two weeks from the date of this order, provided it files all pending returns and deposits the unpaid tax together with interest and penalty.
The competent authority shall consider the revocation application within four weeks of receipt.
Any pending applications, if any, are also deemed disposed of.

GST, Court Order