2026:UHC:3263-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 29TH APRIL, 2026 WRIT PETITION (M/B) No. 316 OF 2026 M/s Hardev Rawal Electricals. …Petitioner Versus Commissioner, State Goods & Services Tax and another. …Respondent Counsel for the petitioner. : Mr. Ashish Agarwal, learned counsel. Counsel for the respondents. : Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand. JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.) 1. The petitioner has assailed the order dated 13.03.2023, cancelling the GST registration of the petitioner- firm, on the ground that it has failed to file the returns within the prescribed period. 2. Learned counsel for the petitioner submits that, in identical facts and circumstances, in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an 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 1 2026:UHC:3263-DB 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. Puja Banga, learned Standing Counsel for the respondents-State of Uttarakhand has no objection, in case the present Writ Petition is disposed of in the same terms. 5. Accordingly, the 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: 29th April, 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=aa4fa3bee6691397758b14516ed3e6 6e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A1 92FCAD15C390A1AAD7B39857D2540AE4C28 A4898, cn=RAHUL PRAJAPATI Date: 2026.04.30 11:18:57 +05'30'