MS BABA STONES vs COMMISSIONER UTTARAKHAND STATE GST Advocate - C.S.C. — WPMB /217/2026

Case under Under Article 226 of the Constituion of India Section 226. Disposed: Contested--DISPOSED on 01st April 2026.

CNR: UKHC010049242026

CASE DISPOSED

Filing Number

WPMB /2625/2026

Filing Date

27-03-2026

Registration No

WPMB /217/2026

Registration Date

27-03-2026

Judge

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Coram

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Bench Type

Division Bench

Category

MISC WRIT PETITION ( 2 )

Sub-Category

GOODS AND SERVICE TAX ACT ( 48 )

Judicial Branch

ALL SECTIONS (CIVIL AND CRIMINAL)

Decision Date

01st April 2026

Nature of Disposal

Contested--DISPOSED

Acts & Sections

Under Article 226 of the Constituion of India Section 226

Petitioner(s)

MS BABA STONES

Adv. HARSH VARDHAN DHANIK,Jasmeet Sahota,Jasmeet Sahota, ,Jasmeet Sahota

Respondent(s)

COMMISSIONER UTTARAKHAND STATE GST Advocate - C.S.C.

ASSISTANT COMMISSIONER SGST

Adv. C.S.C.

Hearing History

Judge: Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

01-04-2026

FRESH CASES FOR ADMISSION -3

Orders

01-04-2026
Hon'ble Shri Justice Manoj Kumar Gupta,Hon'ble Mr. Justice Subhash Upadhyay

The High Court of Uttarakhand allowed M/s Baba Stones' writ petition challenging the cancellation of its GST registration for failure to file returns timely. The court permitted the petitioner to file an application for revocation of the cancellation order within two weeks, subject to filing all pending returns and depositing unpaid tax with interest and penalty, with the competent authority to decide within four weeks thereafter. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

The High Court of Uttarakhand allowed M/s Baba Stones' writ petition challenging the cancellation of its GST registration for failure to file returns timely. The court permitted the petitioner to file an application for revocation of the cancellation order within two weeks, subject to filing all pending returns and depositing unpaid tax with interest and penalty, with the competent authority to decide within four weeks thereafter. This case analysis is maintained by casestatus.in based on publicly available court records.

Browse Related Cases

Cases under same legislation

Under Article 226 of the Constituion of India All acts →

Explore other courts

District Courts Supreme Court
Search Another Case