Uttarakhand High Court
WPMB/636/2026 of MS M R YADAV AND ASSOCIATES Vs COMMISSIONER STATE GOODS AND SERVICES TAX on 10 August 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Bench No. 636 of 2026 10 August, 2026 Ms M. R. Yadav And Associates --Petitioner Versus Commissioner State Goods & Services Tax And Another --Respondents --------------------------------------------------------------------
UKHC010140622026
2026:UHC:7032-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
Writ Petition Misc. Bench No. 636 of 2026
10 August, 2026
Ms M. R. Yadav And Associates
--Petitioner
Versus
Commissioner State Goods & Services Tax
And Another
--Respondents
-------------------------------------------------------------------- Presence:- Mr. Ashish Agarwal and Mr. Tarun Pandey, learned counsel for the petitioner.
Ms. Puja Banga, learned Standing Counsel for the State/Revenue through V.C.
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
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1. The petitioner has assailed the order dated 10.07.2025 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:
UKHC010140622026
2026:UHC:7032-DB
“8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. 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 Brief Holder appearing for the State/Revenue 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: 10.08.2026 Rajni