Authority: High Court of Uttarakhand at Nainital (Chief Justice Manoj Kumar Gupta, Justice Subhash Upadhyay)
Order Date: 17 June 2026
Case Overview
- Petitioner: M/s UK Traders; Respondents: State of Uttarakhand and others.
- The petitioner challenged the cancellation of its GST registration dated 28‑April‑2021 on the ground of failure to file returns.
- The petitioner relied on the precedent set in WPMB No.39 of 2025, where a coordinate bench permitted filing an application for revocation of a similar cancellation order, subject to filing pending returns and payment of unpaid tax, interest and penalty, with the competent authority to decide within four weeks of receipt.
- State’s standing counsel, Ms. Puja Banga, expressed no objection to disposing of the present petition on the same terms as the 2025 precedent.
Final Outcome
- The writ petition (M/B) No.506 of 2026 is disposed of by permitting the petitioner to move an application for revocation of the GST cancellation order.
- The petitioner must file the revocation application within two weeks from the date of this order and must furnish all pending returns and deposit the unpaid tax together with interest and the applicable penalty.
- Upon receipt of such application, the competent authority shall consider the revocation request as per law within four weeks.
- Any pending applications, if any, are also stood disposed of.
Topics: GST, Court Relief