Savitri Devi Vs Commissioner State Goods and Services Tax — Uttarakhand HC (2026) — LawSathi Research

Savitri Devi Vs Commissioner State Goods and Services Tax — Uttarakhand HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Liberty to the petitioner to apply for revocation of the GST registration cancellation order, subject to furnishing all pending returns and depositing unpaid tax along with interest and penalty, with the Competent Authority to consider the revocation prayer as per law (terms adopted from WPMB No.39 of 2025).

Issue for consideration

Whether the petitioner, whose GST registration was cancelled for failure to file returns within the prescribed period, may be granted liberty similar to that in WPMB No.39 of 2025 to seek revocation of the cancellation order, subject to furnishing pending returns and depositing unpaid tax along with interest and penalty.

Court's answer

The writ petition is disposed of in the same terms as WPMB No.39 of 2025, i.e., the petitioner is permitted to move an application for revocation of the cancellation order, and upon making such application while furnishing all pending returns and depositing unpaid tax along with interest and penalty, the Competent Authority shall consider the prayer for revocation as per law.

Detailed headnote1 paragraphs

GST registration cancellation — Uttarakhand High Court (DB, coram Chief Justice Manoj Kumar Gupta, author, and Justice Subhash Upadhyay), Writ Petition (M/B) No.234 of 2026, decided 08.04.2026. Petitioner Savitri Devi challenged the order dated 23.04.2024 cancelling her GST registration for failure to file returns within the prescribed period. Following the prayer of learned counsel for the petitioner, and with no objection from the State (Ms. Puja Banga, learned Brief Holder), the Court disposed of the petition in the same terms as WPMB No.39 of 2025: petitioner permitted to move an application for revocation of the cancellation order, and upon furnishing all pending returns and depositing unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the prayer for revocation as per law. Pending applications, if any, also disposed of.

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.)

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.

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: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.”

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

RAJINI GUSAIN Digitally signed by RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48448ac3701a9ae475a2547e4b7f1d9b1f17d01342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4DF4FC80D4557562F95BEBA013F530616A158A0A878BD8, cn=RAJINI GUSAIN Date: 2026.04.08 15:59:09 +05'30'

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