SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures 2026:UHC:3105-DB COURT’S OR JUDGES’S ORDERS 24.04.2026 WPMB No. 300 of 2026 Usha Arya .....Petitioner Vs. Superintendent CGST ....Respondent Hon’ble Manoj Kumar Gupta, C.J. Hon’ble Subhash Upadhyay, J. 1. Mr. Pankaj Tiwari, learned counsel for the petitioner through video conferencing. 2. Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent. 3. Petitioner is a taxable person, registered under GST Act, 2017. Her GST registration has been cancelled by the Superintendent, Central Goods and Services Tax, Range-I, Haldwani, Uttarakhand vide order dated 23.03.2025. Challenging the cancellation order, petitioner has filed this Writ Petition. 4. The show-cause notice issued to the petitioner on 12.02.2025 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period. 5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No.3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter. 6. Learned counsel for the petitioner submits that a similar order be passed in the present case also. 7. Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order. 8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If she 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. 9. Pending application, if any, also stands disposed of. (Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 24.04.2026 24.04.2026 NISHANT NISHANT KUMAR Digitally signed by NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc 00ec2b7462b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC6 3A055CFD1961690560487E670C, cn=NISHANT KUMAR Date: 2026.04.28 10:51:53 +05'30'