Uttarakhand High Court
WPMB/506/2026 of MS UK TRADERS Vs STATE OF UTTARAKHAND on 17 June 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY 17th June, 2026 Writ Petition (M/B) No.506 of 2026 M/s UK Traders ------Petitioner Versus State of Uttarakhand and Others ----Respondents
UKHC010105992026
2026:UHC:4939-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY
17th June, 2026
Writ Petition (M/B) No.506 of 2026
M/s UK Traders
------Petitioner
Versus
State of Uttarakhand and Others
----Respondents
Presence:-
Mr. Abhishek Singh Rawat and Mr. M.C. Upadhyay, learned counsel for the petitioner.
Ms. Puja Banga, learned Standing Counsel for the State through V.C.
Mr. Shobhit Saharia, learned counsel for the respondent no.3.
---------------------------------------------------------------------------------------- JUDGMENT: (per Manoj Kumar Gupta, C.J.)
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1. The petitioner has assailed the order dated 28.04.2021 cancelling the GST registration of the petitioner firm on the ground that it 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
UKHC010105992026
2026:UHC:4939-DB 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.”
3. It is urged that similar liberty may be granted to the petitioner.
4. Ms. Puja Banga, learned Brief Holder appearing for the State/respondent nos.1 and 2 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(s), if any, also stand disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 17.06.2026 Kaushal/PP