WPMB/663/2026 of MS OM SAI CONSTRUCTION AND CO Vs COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE on 14 August 2026

1. The petitioner has assailed the show cause notice dated 07.10.2022 and order dated 15.03.2023 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period.

2. Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No.39 of 2025 a Co-ordinate Bench has permitted the petitioner therein to file application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in the said writ petition is as follows: “8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order.

UKHC010140162026

2026:UHC:7250-DB 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.”

3. It is urged that similar liberty may be granted to the petitioner.

4. Ms. Puja Banga, learned Standing Counsel appearing for the State has no objection in case the present writ petition is disposed of in the same terms.

5. Accordingly, the writ petition is disposed of in the same terms as WPMB No.39 of 2025.

6. Pending application(s), if any, also stand disposed of.

(MANOJ KUMAR GUPTA, C.J.)

(SUBHASH UPADHYAY, J.) Dated: 14.08.2026 PP/