Uttarakhand High Court
WPMB/554/2026 of PRAMOD KUMAR SHAH Vs ASSISTANT COMMISSIONER on 7 July 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 07TH JULY, 2026 WRIT PETITION (M/B) NO. 554 OF 2026 Pramod Kumar Shah …...Petitioner. Versus Assistant Commissioner ….Respondent.
UKHC010115322026
2026:UHC:5471-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA
AND
HON’BLE SRI JUSTICE SUBHASH UPADHYAY
07TH JULY, 2026
WRIT PETITION (M/B) NO. 554 OF 2026
Pramod Kumar Shah
…...Petitioner.
Versus
Assistant Commissioner
….Respondent.
Counsel for the Petitioner
:
Mr. Pankaj Tiwari, learned counsel
through video conferencing.
Counsel for the Respondent
:
Ms.
Puja
Banga,
learned
Standing
Counsel.
JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.)
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1. The petitioner has assailed the order dated 18.01.2025 cancelling the GST registration of the petitioner on the ground that he 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:-
UKHC010115322026
2026:UHC:5471-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 counsel for the Revenue admits that the controversy is covered by the order passed in the afore-said case.
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: 07th July, 2026 NISHANT
NISHANT KUMAR Digitally signed by NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b7462 b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD1 961690560487E670C, cn=NISHANT KUMAR Date: 2026.07.08 11:02:26 +05'30'