2026:UHC:3198-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 28TH APRIL, 2026 WRIT PETITION (M/B) No. 310 OF 2026 Mohan Chandra Bhatt. …Petitioner Versus Superintendent, Central Goods & Services Tax. …Respondent Counsel for the petitioner. : Mr. Rohit Arora, learned counsel. Counsel for the respondent. : Mr. Shobhit Saharia, learned counsel. JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.) 1. The petitioner has assailed the order dated 05.09.2024, 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 operative part of the order passed in the said writ petition is as follows :- 1 2026:UHC:3198-DB “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 respondent 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: 28th 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=aa4fa3bee6691397758b14516ed3e66e61 bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192F CAD15C390A1AAD7B39857D2540AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.04.30 11:17:48 +05'30'