2026:UHC:2149-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 25TH MARCH, 2026 WRIT PETITION (M/B) No. 200 OF 2026 Gupta Developers. …Petitioner Versus Commissioner, Central Goods and Services Tax and another. …Respondents Counsel for the petitioner. : Mr. Tarun Pande and Mr. Ashish Agarwal, learned counsel. Counsel for the respondents. : Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondents. JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.) 1. The petitioner-firm has assailed the order dated 14.06.2025 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-firm submits that, in identical facts and circumstances, in Writ Petition (M/B) 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. 1 2026:UHC:2149-DB The operative 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. Riddhi Joshi, learned brief holder for Mr. Shobhit Saharia, learned counsel for the respondents states that the controversy is covered by the order passed in the aforesaid case. 5. Accordingly, the present Writ Petition is disposed of in the same terms, as WPMB No. 39 of 2025. 6. All pending applications stand disposed of accordingly. ______________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 25th March, 2026 Rahul 2 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e 66e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8 A192FCAD15C390A1AAD7B39857D2540AE 4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.03.27 15:55:52 +05'30'