2026:UHC:2183-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 WRIT PETITION (M/B) NO. 186 OF 2026 27TH MARCH, 2026 M/s A & M Constructions …… Petitioner Versus Commissioner, Central Goods and Services Tax & another …… Respondents Counsel for the petitioner : Mr. Prince Chauhan, learned counsel through video conferencing Counsel for the respondents : Mr. Shobhit Saharia, learned counsel The Court made the following: JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.) 1) The petitioner has assailed the order dated 27.05.2023 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period. 1 2026:UHC:2183-DB 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 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) Mr. Shobhit Saharia, learned counsel for the respondents has no objection in case the present writ petition is disposed of in the same terms. 2 2026:UHC:2183-DB 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. Dt: 27TH MARCH, 2026 Negi 3 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=bb3b60774012c1ef1dae20d13a af116e73351fdaf6878326386908a7f90d5 757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC 51A722A6BC552D470EB4FD2F88DDF7C 18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.03.27 18:23:24 +05'30'