2026:UHC:2498-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.234 of 2026 April 8, 2026 Savitri Devi ----Petitioner Versus Commissioner, State Goods and Services Tax, Commissionerate, Dehradun & Anr. ----Respondents ------------------------------------------------------------------ Presence:- Mr. Tarun Pandey, learned counsel for the petitioner Ms. Puja Banga, learned Brief Holder for the State/respondents through V.C. JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.) 1. The petitioner has assailed the order dated 23.04.2024 cancelling the GST registration of the petitioner on the ground that she has failed to file the returns within prescribed period. 2. Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No.39 of 2025 a Co-ordinate Bench has permitted the petitioner therein to file 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 1 2026:UHC:2498-DB order. The 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 Brief Holder for the State of Uttarakhand appearing through V.C. 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. Pending application, if any, also stands disposed of. (MANOJ KUMAR GUPTA, C. J.) (SUBHASH UPADHYAY, J.) Dated: 08.04.2026 Rajni 2 RAJINI GUSAI N Digitally signed by RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48448ac3 701a9ae475a2547e4b7f1d9b1f17d01342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4DF4FC 80D4557562F95BEBA013F530616A158A0A87 8BD8, cn=RAJINI GUSAIN Date: 2026.04.08 15:59:09 +05'30'