2026:UHC:4391-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.428 of 2026 June 2, 2026 Rudra Enterprises ----Petitioner Versus Commissioner Central Goods & Service Tax And Another ----Respondents ----------------------------------------------------------------- Presence:- Mr. Suraj Shahi, learned counsel for the petitioner Mr. Shobhit Saharia, learned counsel for the respondents JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. The following prayers have been made in the writ petition:- “a. Issue a writ, order or direction in the nature of certiorari quashing the impugned order for cancellation of registration bearing Reference No.ZA050126012779G dated 15.01.2026 (Annexure-2) issued by the respondent. b. Issue a writ, order or direction, in the nature of certiorari quashing the impugned show cause notice for cancellation of registration bearing Referene No.ZA0522602586E dated 23.02.2026 (Annexure-3) issued by the respondent. c. Issue a writ, order or direction in the nature of mandamus directing the respondent to revive the GST registration of the petitioner.” 1 2026:UHC:4391-DB 2. It is not clear from the pleadings whether the application filed by the petitioner for revocation of the order of cancellation of GST registration has been decided so far or not. In case, it has been decided, the same is required to be challenged. In case, it has not been decided so far, we find no good ground to interfere with the show cause notice issued to the petitioner on his application for revocation of the order of cancellation of GST registration. 3. The writ petition is, accordingly, dismissed. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 02.06.2026 Rajni 2