Authority: High Court of Uttarakhand, Nainital
Order Date: 09 July 2026
Case Overview
- Petitioner: M/s Parmanand Joshi (represented by counsel Hemant Singh Mahra).
- Respondents: Commissioner, State Goods & Services Tax Commissionerate & another.
- Nature of Proceeding: Writ Petition (M/B) No.563 of 2026 challenging the cancellation of the petitioner’s GST registration dated 02‑09‑2025 for failure to file returns.
- Background: The petitioner argued that in a similar case, WPMB No.39 of 2025, a coordinate bench allowed the petitioner to file an application for revocation of the cancellation order, subject to filing pending returns and depositing unpaid tax, interest, and penalty, with the competent authority to decide within four weeks.
- Revenue Position: Ms. Puja Banga, standing counsel for the Revenue, expressed no objection to disposing of the present writ petition on the same terms as the earlier case.
- Court Observation: The bench noted the identical factual matrix and deemed it appropriate to extend the same relief.
Final Outcome
- The writ petition is disposed of by permitting the petitioner to move an application for revocation of the GST registration cancellation.
- The petitioner must file the revocation application within two weeks from the date of the order and must furnish all pending GST returns along with payment of the unpaid tax, applicable interest, and penalty.
- The Competent Authority is directed to consider the revocation application within four weeks of receipt.
- Any pending applications, if any, are also stood disposed of.
- The Revenue has no objection to the terms of disposal.
Topics: GST, Tax Litigation