2026:UHC:3800-DB I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY W RI T PETI TI ON ( M/ B) NO. 3 8 9 OF 2 0 2 6 1 8 TH MAY, 2 0 2 6 Radhey Shyam Yadav …… Petitioner Versus Assistant Commissioner & another …… Respondents Counsel for the petitioner : Mr. Pankaj Tiwari, learned counsel through video conferencing Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State through video conferencing Th e Cou r t m ade t h e follow in g: JUDGMENT: ( per Sr i Man oj Ku m ar Gu pt a, C.J.) 1) The petitioner is aggrieved by order dated 31.08.2024 by which GST registration of his firm has been cancelled on the ground of fraud, willful misstatement and suppression of facts. 1 2026:UHC:3800-DB 2) Learned counsel for the petitioner submits that the petitioner would apply for revocation after depositing the entire tax liability and the department be directed to consider the revocation application. 3) Ms. Puja Banga, learned counsel appearing for the revenue, submits that in case the entire tax amount is deposited, the application would be considered. 4) Accordingly, the writ petition is disposed of with liberty to the petitioner to seek revocation after depositing the entire amount of tax due against the firm in pursuance of any order passed by the department so far, and in which event, the application would be considered by the department in accordance with law. 5) Pending application(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ SUBHASH UPADHYAY, J. Dt: 18TH MAY, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d575 7, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC5 1A722A6BC552D470EB4FD2F88DDF7C18 DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.05.18 17:13:17 +05'30' 2026:UHC:3800-DB 3