Authority: High Court of Uttarakhand at Nainital
Order Date: 30 September 2026
Case Overview
- Petitioner: Dasila Dhaba (firm)
- Respondents: Commissioner Central Goods and Services Tax and another
- Petition Number: Writ Petition (M/B) No.836 of 2026
- Show‑cause notice: Dated 06‑11‑2024, issued for failure to file GST returns within the prescribed period.
- Cancellation order: Dated 03‑03‑2025, cancelling the petitioner’s GST registration.
- Legal basis of challenge: The petitioner argued that in a similar case, WPMB No. 39 of 2025, a coordinate bench permitted the petitioner to apply for revocation of the cancellation order, subject to filing pending returns and payment of tax, interest, and penalty.
- Reference order excerpt (WPMB No. 39 of 2025):
> "8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of such application."
- Counsel for petitioner: Mr. Tarun Pande.
- Counsel for respondents/CGST: Ms. Ridhi Joshi, holding brief of Mr. Shobhit Saharia.
- Respondent’s stance: No objection to disposing the present petition on the same terms as the earlier case.
Final Outcome
- The writ petition is disposed of in the same terms as WPMB No. 39 of 2025.
- Dasila Dhaba is permitted to move an application for revocation of the GST registration cancellation, provided:
1. The application is filed within two weeks from the date of this order.
2. All pending GST returns are filed.
3. Unpaid tax, interest, and the applicable penalty are deposited.
- The Competent Authority shall consider the revocation application within four weeks of receipt.
- Any pending applications, if any, stand disposed of accordingly.
Topics: GST, Tax Compliance