Facts of the Case

The petitioner, Savitri Devi, challenged an order dated 23.04.2024 cancelling her GST registration on the ground that she had failed to file returns within the prescribed period.

Issues Involved

  1. Whether the petitioner could be granted liberty to seek revocation of the cancellation of her GST registration on terms similar to those granted by a co-ordinate Bench in an identical matter.

Petitioner's Arguments

  • In identical facts and circumstances in WPMB No.39 of 2025, a co-ordinate Bench had permitted the petitioner therein to file an application for revocation of the cancellation order, and, subject to deposit of unpaid tax with interest and penalty, directed the competent authority to decide the revocation application; similar liberty ought to be granted here.

Respondent's Arguments

  • The learned Brief Holder for the State of Uttarakhand had no objection to the writ petition being disposed of in the same terms as WPMB No.39 of 2025.

Court Order / Findings

  • Recording the State's no-objection, the Court disposed of the writ petition in the same terms as WPMB No.39 of 2025 — permitting the petitioner to move an application for revocation of the cancellation order, and directing that if she made such application within two weeks, furnished all pending returns, and deposited unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation as per law within four weeks of receipt of the application.

Important Clarification

  • Where a co-ordinate Bench has already granted a two-week/four-week structured revocation route in an identical GST registration-cancellation matter (filing the revocation application, furnishing pending returns, and depositing unpaid tax, interest and penalty), a subsequent petitioner in an identical situation, with the State's consent, is granted the same relief in the same terms rather than a fresh independent inquiry.
  • This underscores the courts' consistent, template-based approach to registration-cancellation-for-non-filing cases: revocation on compliance, rather than adjudication of the cancellation's legality.

Sections Involved

  • Section 29 of the Goods and Services Tax Act, 2017 — cancellation of registration for failure to file returns within the prescribed period.
  • Rule 23 of the CGST/SGST Rules, 2017 — procedure for revocation of cancellation of registration.

Decision – In Favour of

Disposed of in favour of the Assessee, granting liberty to seek revocation of the cancellation on filing the application, pending returns and payment of dues within the timelines specified.

Case Details

Court: High Court of Uttarakhand at Nainital
Case No.: Writ Petition (M/B) No.234 of 2026
Neutral Citation: 2026:UHC:2498-DB
Coram: The Hon'ble Chief Justice Mr. Manoj Kumar Gupta and Hon'ble Justice Mr. Subhash Upadhyay
Date of Judgment: 8th April, 2026

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