110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-39387-2025 (O&M) Date of Decision: 21st July, 2026. KOOVS MARKETING CONSULTING PVT. LTD. .…...Petitioner(s) V/s UNION OF INDIA AND OTHERS ......Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR (Through Video Conference/Hybrid Mode) Present Mr. Saket Jain, Advocate (appeared through VC) for the petitioner. Mr. Sagar Ratusaria, Standing Counsel, UOI, for the respondents. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Upon filing the Writ Petition, following orders were passed on 01.04.2026, by this Court:- “Without adverting to the merits of the matter, learned counsel for the petitioner submits that he has express instructions that the petitioner is ready and willing to deposit the entire tax due from him, including penalties and interest. Learned counsel for the respondents-revenue shall respond to the afore offer made on the petitioner’s behalf through filing of an affidavit of a responsible officer. Adjourned to 30.04.2026” 2. In the reply filed by the respondents, it is stated that maximum prescribed period for applying for revocation of the order cancelling petitioner’s registration has since expired, therefore, the same cannot be considered. SURESH KUMAR 2026.07.23 11:57 I attest to the accuracy and integrity of this document CWP-39387-2025 (O&M) 3. Undisputedly, the petitioner is willing to deposit the tax due from him, along with the applicable penalty and interest. Upon such deposit, the petitioner’s liability shall stand duly discharged. Thus, we fail to understand as to why the prayer of the petitioner for revocation of the order cancelling his registration cannot be considered by the respondents. 4. In that view of the matter, we dispose of this Writ Petition with the observation that in the event, petitioner complying with his undertaking and deposits the entire amount of tax and penalties due from him, within four weeks from today, the petitioner shall be at liberty to apply for revocation of cancellation of registration. Such plea shall be considered by the respondents within a further period of two weeks. 5. Pending application(s), if any, shall stand disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE July 21, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.07.23 11:57 I attest to the accuracy and integrity of this document