Authority: High Court of Uttarakhand at Nainital
Order Date: 14 August 2026
Case Overview
- Petitioner: M/s OM Sai Construction & Co.
- Respondents: Commissioner State Goods and Services Tax Commissionerate & Another.
- The petitioner challenged the show‑cause notice dated 07‑Oct‑2022 and the cancellation order dated 15‑Mar‑2023 of its GST registration for failure to file returns.
- The petitioner relied on a prior judgment (WPMB No.39 of 2025) where a coordinate bench permitted filing an application for revocation of cancellation, subject to filing pending returns and payment of unpaid tax, interest and penalty, with the competent authority to decide within four weeks.
- The State, represented by Standing Counsel Ms. Pooja Banga, raised no objection to granting the same relief.
Final Outcome
- The Court disposes the writ petition on the same terms as WPMB No.39 of 2025.
- The petitioner may move an application for revocation of the GST cancellation within two weeks from the order date, provided all pending returns are filed and unpaid tax, interest and penalty are deposited.
- The competent authority shall consider the revocation application within four weeks of receipt.
- Any pending applications, if any, are also stood disposed of.
Topics: GST Registration, Court Order, Tax Compliance