Uttarakhand High Court
WPMB/615/2026 of INDRAPALSINGH Vs COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONER on 3 August 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 03RD AUGUST, 2026 WRIT PETITION (M/B) No. 615 of 2026 1: Indrapalsingh --Petitioner Versus 1: Commissioner State Goods And Services Tax
UKHC010135782026
2026:UHC:6740-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
HON’BLE SHRI JUSTICE SUBHASH UPADHYAY
03RD AUGUST, 2026
WRIT PETITION (M/B) No. 615 of 2026
1: Indrapalsingh
--Petitioner
Versus
1: Commissioner State Goods And Services Tax Commissioner 2: Superintendent (CGST), Range-I, Roorkee, Haridwar
--Respondents
Counsel for the petitioner.
: Ms. Shalini Thakral and Mr. Vishal Kumar Nautiyal, learned counsel.
Counsel for respondent no. 1.
: Ms.
Puja
Banga,
learned
Standing
Counsel for the State of Uttarakhand.
Counsel for respondent no. 2.
: Mr. Shobhit Saharia, learned counsel.
JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.)
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1. On oral prayer made by Ms. Shalini Thakral, learned counsel for the petitioner, she is permitted to correct the description of respondent no. 2 in the cause-title. Notice on behalf of the said respondent has been accepted by Mr. Shobhit Saharia, learned counsel.
2. The petitioner has assailed the order dated 17.07.2025, cancelling the GST registration of the petitioner, on the ground that he has failed to file the returns within the prescribed period.
3. Learned counsel for the petitioner submits that, in identical facts and circumstances, in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an application for revocation of the cancellation order, and subject
UKHC010135782026
2026:UHC:6740-DB
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 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.”
4. It is urged that similar liberty may be granted to the petitioner.
5. Mr. Shobhit Saharia, learned counsel for respondent no. 2 has no objection, in case the present writ petition is disposed of in the same terms.
6. Accordingly, the writ petition is disposed of in the same terms, as WPMB No. 39 of 2025.
7. All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 03rd August, 2026 Rahul
RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed 3e66e61bf4c848741983ed8c39e4145cf1d ab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF 8A192FCAD15C390A1AAD7B39857D2540 AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.08.03 16:46:39 +05'30'