Authority: High Court of Uttarakhand at Nainital

Order Date: 18 September 2026

Case Overview

  • Petitioner: M/s Darpan Construction & Suppliers, represented by counsel Mr. Chandramauli Shah and Ms. Puja Banga.
  • Respondents: State of Uttarakhand and others.
  • Earlier writ petition (W.P. No.1137/2025) challenged the cancellation of the petitioner’s GST registration; the Coordinate Bench on 06‑01‑2026 directed the petitioner to apply for revocation within two weeks, furnishing all pending returns, tax, interest, and penalty.
  • The petitioner filed W.P. No.533/2026 contesting recovery proceedings under Sec. 63 of the Central/UT GST Act; this petition was withdrawn on 20‑07‑2026.
  • On 12‑08‑2026 the petitioner submitted a representation to the Assistant Commissioner, State Tax, Pithoragarh, seeking to deposit half of the unpaid tax with interest in installments and to be exempted from the penalty. The Assistant Commissioner rejected the request on 14‑08‑2026.

Final Outcome

  • The Court declined to modify the earlier order granting revocation of GST cancellation, stating that granting the relief would amount to altering the prior judgment.
  • The petition is disposed; the petitioner may file a modification application in the earlier writ petition if advised.

Topics: GST, Tax Litigation, Judicial Relief