Uttarakhand High Court
WPMB/616/2026 of MOHAN CHANDRA Vs STATE TAX OFFICER on 4 August 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 04th August, 2026 WRIT PETITION (M/B) NO.616 of 2026 Mohan Chandra ------Petitioner Versus State Tax Officer ----Respondent Presence:- Mr.
UKHC010136772026
2026:UHC:6796-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY
04th August, 2026
WRIT PETITION (M/B) NO.616 of 2026
Mohan Chandra
------Petitioner
Versus
State Tax Officer
----Respondent
Presence:-
Mr. Rohit Arora, learned counsel for the petitioner through V.C.
Ms. Pooja Banga, learned Standing Counsel for the State.
------------------------------------------------------------------------------- JUDGMENT: (per Manoj Kumar Gupta, C.J.)
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1. The petitioner has assailed the order dated 14.03.2024 cancelling the GST registration of the petitioner on the ground that he has 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. If he makes such application within two weeks from today and also furnishes all the pending returns
UKHC010136772026
2026:UHC:6796-DB 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 for the State of Uttarakhand 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, if any, also stands disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 04.08.2026 KKS/PP