Authority: High Court of Uttarakhand at Nainital

Order Date: 15 July 2026

Case Overview

  • Parties: petitioner – Jai Veer Bhadreshwar Construction JV; respondent – Superintendent, Central Goods & Services Tax.
  • Nature of proceeding: Writ Petition (M/B) No.573 of 2026 challenging the cancellation of the petitioner’s GST registration dated 26 February 2023 on the ground of failure to file returns within the prescribed period.
  • Background: The petitioner argued that in a similar case, WPMB No.39 of 2025, a Coordinated Bench permitted the petitioner to file an application for revocation of the cancellation order, subject to filing all pending returns and depositing unpaid tax, interest, and penalty, with the Competent Authority to decide the revocation within four weeks of receipt.
  • Key excerpt from WPMB No.39 of 2025: “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.”
  • State’s position: Ms. Puja Banga, learned Standing Counsel for the State, expressed no objection to disposing the present petition on the same terms as the earlier order.
  • Court’s reasoning: The Court noted the identical factual matrix and the State’s lack of objection, and therefore found it appropriate to extend the same relief granted in the earlier precedent.

Final Outcome

  • The writ petition is disposed of by permitting the petitioner to move an application for revocation of the GST registration cancellation, on the same terms as in WPMB No.39 of 2025 (i.e., application within two weeks, filing pending returns, and depositing unpaid tax, interest, and penalty; the Competent Authority to consider the application within four weeks).
  • Any pending applications, if any, are also stood disposed of.

Topics: GST Registration, Judicial Relief