Harish Kumar Kukreja Vs Commissioner State Goods and Services Tax — Uttarakhand HC (2026) — LawSathi Research

Harish Kumar Kukreja Vs Commissioner State Goods and Services Tax — Uttarakhand HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Petitioner permitted to file an application for revocation of the GST registration cancellation order within two weeks; upon furnishing all pending returns and depositing unpaid tax along with interest and penalty, the Competent Authority to consider the revocation prayer as per law within four weeks of receipt of the application

Issue for consideration

Whether the petitioner, whose GST registration was cancelled on 21.10.2024 for failure to file returns within the prescribed period, should be granted the same liberty as granted in WPMB No.39 of 2025 to apply for revocation of the cancellation order subject to deposit of unpaid tax, interest and penalty

Court's answer

The writ petition is disposed of in the same terms as WPMB No.39 of 2025: the petitioner is permitted to move an application for revocation of the cancellation order, and if such application is made within two weeks with all pending returns furnished and unpaid tax deposited along with interest and penalty, the Competent Authority shall consider the prayer for revocation as per law within four weeks from receipt of the application

Detailed headnote1 paragraphs

Uttarakhand High Court (Division Bench) disposed of a writ petition challenging the cancellation of the petitioner's GST registration by order dated 21.10.2024 for failure to file returns within the prescribed period. Following a Co-ordinate Bench decision in WPMB No.39 of 2025 on identical facts, and with no objection from the State's Brief Holder, the petition was disposed of in the same terms: the petitioner was permitted to file an application for revocation of the cancellation order within two weeks; upon furnishing all pending returns and depositing unpaid tax along with interest and penalty, the Competent Authority was to consider the prayer for revocation as per law within four weeks of receipt of the application. Pending application(s), if any, also stood disposed of. (Judgment per Manoj Kumar Gupta, C.J.; Subhash Upadhyay, J. concurring in the same judgment; decided 08.04.2026.)

2026:UHC:2500-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.233 of 2026

April 8, 2026

Harish Kumar Kukreja ----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.)

The petitioner has assailed the order dated 21.10.2024 cancelling the GST registration of the petitioner on the ground that he has failed to file the returns within prescribed period.

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

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2026:UHC:2500-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.”

It is urged that similar liberty may be granted to

the petitioner.

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.

Accordingly, the writ petition is disposed of in the same terms as WPMB No.39 of 2025.

Pending application, if any, also stands disposed

of.

(MANOJ KUMAR GUPTA, C. J.)

(SUBHASH UPADHYAY, J.)

Dated: 08.04.2026

Rajni

Digitally signed by RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, RAJINI 2.5.4.20=97cfa6e4cbd49c07b876db48448 ac3701a9ae475a2547e4b7f1d9b1f17d01 342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4D GUSAIN F4FC80D4557562F95BEBA013F530616A1 58A0A878BD8, cn=RAJINI GUSAIN Date: 2026.04.08 15:58:34 +05'30'

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