Uttarakhand High Court
WPMB/441/2026 of A R BUILDWELL Vs COMMISSIONER CENTRAL GOODS AND SERVICES TAX COMMISSIONER on 10 July 2026
1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 10th July, 2026 WRIT PETITION (M/B) NO. 441 OF 2026 A R Buildwell ….Petitioner Versus Commissioner, Central Goods and Services Tax
UKHC010093632026
2026:UHC:5631-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA
AND
HON’BLE SRI JUSTICE SUBHASH UPADHYAY
10th July, 2026
WRIT PETITION (M/B) NO. 441 OF 2026
A R Buildwell
….Petitioner
Versus
Commissioner,
Central
Goods
and
Services
Tax
Commissioner, Dehradun and another. …Respondents Counsel for the petitioner
: Sri Shivam Sharma, learned counsel.
Counsel for the respondents
: Sri Shobhit Saharia, learned counsel
for the respondents.
JUDGMENT : (PER: SRI MANOJ KUMAR GUPTA, C.J.)
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1. The petitioner applied for revocation of the order of cancellation of GST registration by order dated 22.11.2024.
2. The Application for revocation of the order of cancellation of GST registration has been rejected by order dated 07.02.2025 observing that the petitioner was issued a Show Cause Notice on 07.02.2025, i.e. on the same date, on which the order has been passed, but he has failed to reply to the said notice.
3. The case of the petitioner is that in fact, he was issued a Show Cause Notice on 22.01.2025 as to why his Application for revocation of the order of cancellation of GST registration be not rejected. The petitioner claims that he was suffering from typhoid fever and, therefore, he could not reply to the Show Cause Notice. In support of his case, he has annexed the Medical Certificate UKHC010093632026
2026:UHC:5631-DB
issued by Dr. Rajesh Tewari, Physician & Child Specialist dated 03.02.2025.
4. Although there is some contest to the Medical Certificate, but the glaring fact is that the Show Cause Notice is stated to have been issued on the same date, on which the order of rejection has been passed, i.e. 07.02.2025, which, on the face of it, makes the order vulnerable and is, accordingly, set aside, leaving it open to the petitioner to submit his response to the Show Cause Notice within two weeks from today with liberty to the Department to pass a fresh order taking into consideration the reply, if any, filed by the petitioner.
5. Accordingly, the writ petition stands disposed of.
6. Pending application, if any, also stands disposed of accordingly. _____________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 10th July, 2026 Rathour PRAVINDRA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb1097d1 7dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B8E01 0331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.07.13 17:33:59 +05'30'