Uttarakhand High Court
WPMB/526/2026 of M/S THE MAAN RESORTS Vs ASSISTANT COMMISSIONER on 19 June 2026
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 526 OF 2026 19TH JUNE, 2026 M/s The Maan Resorts …… Petitioner Versus Assistant Commissioner, State
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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY
WRIT PETITION (M/B) NO. 526 OF 2026
19TH JUNE, 2026
M/s The Maan Resorts
…… Petitioner
Versus
Assistant Commissioner, State Goods & Services Tax, Nainital …… Respondent
Counsel for the petitioner : Mr. Rohit Arora, learned counsel
Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State through video conferencing
The Court made the following:
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
Heard learned counsel for the parties.
The petitioner has assailed the order of cancellation of registration dated 07.01.2025. The cancellation was on the ground that returns had not been filed.
It appears that there were certain pending demands against the petitioner at the time order of revocation of registration was passed. The petitioner is stated to have deposited the entire sum due against the petitioner by means of a challan dated 25.05.2026.
Counsel for the petitioner submits that the application for revocation of the GST registration is not being entertained only for the reason that tax was due against the petitioner and the time limit for filing the application has expired. The submission is that since the petitioner has cleared the outstanding liability towards tax, therefore, the petitioner may be permitted to apply for revocation with liberty to the respondents to verify whether the outstanding amount has been deposited or not. The petitioner also undertakes to submit all pending returns and pay any sum as may still be due against the petitioner.
Mr. Puja Banga, learned counsel for the revenue has no objection to the same.
Accordingly, the writ petition is disposed of with liberty to the petitioner to apply for revocation along with evidence to demonstrate that the petitioner had deposited the amount of tax due against it post the cancellation of the registration. In the event, any such application is filed along with further evidence that all due returns have been filed, the application filed by the petitioner shall be considered by the competent officer in accordance with law expeditiously.
Pending application(s), if any, also stand disposed of.
_______________________
MANOJ KUMAR GUPTA, C.J.
_________________ SUBHASH UPADHYAY, J.
Dt: 19th JUNE, 2026 Negi
HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90 d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF7 C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.19 16:57:27 +05'30'