2026:UHC:447-DB SL. No. Dat e Of f ice Not es, r ep or t s, or d er s or p r oceed in g s or d ir ect ion s an d Reg ist r ar ’s or d er w it h Sig n at u r es COURT’S OR JUDGE’S ORDERS W PMB 3 1 / 2 0 2 6 Hon ’ble Man oj Ku m ar Tiw ar i, J. Hon ’ble Siddh ar t h a Sah , J. Mr. Pankaj Tiwari, Advocate, for the petitioner. Ms. Pooja Banga, Brief Holder, for the State. (2) Petitioner is challenging cancellation of GST registration. Learned Counsel for the petitioner submits that sim ilar issue was decided by this Court in Writ Petition (M/ B) No. 39 of 2025 and present writ petition also deserves to be decided in term s of the judgment rendered in the said writ petition. (3) Learned State Counsel concedes that the writ petition can be decided in terms of the judgment rendered in Writ Petition (M/ B) No. 39 of 2025 . (4) Accordingly, this writ petition is decided in term s of the judgment rendered in Writ Petition (M/ B) No. 39 of 2025. It shall be open for the petitioner to move 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 petitioner’s prayer for revocation of cancellation order, as per law, within four weeks from the date of receipt of such application. ( Siddh ar t h a Sah , J.) ( Man oj Ku m ar Tiw ar i, J.) 1 0 .0 1 .2 0 2 6 Pr PRABODH KUMAR Digitally signed by PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3aeab198d46250 3, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052DF6FCA58C67 F3C91957BE53, cn=PRABODH KUMAR Date: 2026.01.10 16:18:26 +05'30' 2026:UHC:447-DB