2026:UHC:1065-DB HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY 18TH FEBRUARY, 2026 WRIT PETITION (M/B) NO. 99 OF 2026 Prayag Narain …...Petitioner. Versus Superintendent, Central Goods and Service Tax ….Respondent. Counsel for the Petitioner : Mr. Aayush Gaur, learned counsel. JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.) 1. On oral request made by learned counsel for the petitioner, he is permitted to correct the description of the respondent in the cause-title. 2. The petitioner has assailed the order dated 28.02.2025 cancelling the GST registration of the petitioner on the ground that he had failed to file the returns within prescribed period. 3. 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:1065-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.” 4. It is urged that similar liberty may be granted to the petitioner. 5. Ms. Puja Banga, learned Brief Holder for the State appearing through video conferencing, on whom notice of the instant writ petition was served initially, in order to assist the Court, states that the controversy is covered by the order passed in the afore-said case. 6. Accordingly, the writ petition is disposed of in the same terms as WPMB No.39 of 2025. 7. Pending application, if any, also stands disposed of. MANOJ KUMAR GUPTA, C.J. SUBHASH UPADHYAY, J. Dated: 18th February, 2026 NISHANT 2 NISHANT KUMAR Digitally signed by NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b74 62b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD 1961690560487E670C, cn=NISHANT KUMAR Date: 2026.02.19 10:40:26 +05'30'