Authority: High Court of Uttarakhand at Nainital
Order Date: 21 July 2026
Case Overview
- Petition: Writ Petition (M/B) No. 589 of 2026 filed by Himalayan Energy Solution (petitioner) against the State Tax Officer (respondent).
- Judges: Hon'ble Chief Justice Shri Manoj Kumar Gupta and Hon'ble Justice Subhash Upadhyay.
- Counsel: petitioner represented by Mr. Pankaj Tiwari; respondent represented by Ms. Puja Banga.
- Background: The petitioner challenged the order dated 06‑11‑2024 that cancelled its GST registration for failure to file returns within the prescribed period.
- The petitioner relied on a prior decision in WPMB No. 39 of 2025, where a Coordinate Bench permitted a similar petitioner to apply for revocation of a cancellation order, subject to filing pending returns and payment of unpaid tax, interest, and penalty. The operative part of that order allowed the application within two weeks and mandated the competent authority to consider the revocation within four weeks of receipt.
Final Outcome
- The Court disposed of the present writ petition on the same terms as WPMB No. 39 of 2025.
- The petitioner is permitted to move an application for revocation of the GST cancellation order within two weeks from the date of this judgment, provided it files all pending returns and deposits the unpaid tax along with interest and penalty.
- The competent authority shall consider the revocation application within four weeks of receiving it.
- The respondent, State Tax Officer, raised no objection to these terms.
- All pending applications in the case are disposed of accordingly.
Topics: GST, Tax Litigation, Court Order