High Court of Uttarakhand10 August 2026

Dhingra Glass v. Commissioner, Central Goods and Service Tax

For assessee

WRIT PETITION MISC. BENCH NO. 280 OF 2026

The ruling in brief

Where assessee's GST registration was cancelled, appeal was dismissed only on limitation grounds and assessee expressed readiness to file all pending returns and pay entire tax, interest and penalty, liberty to apply for revocation was permitted with direction that authority consider revocation application per statutory scheme after compliance by assessee

Provisions considered

Section 30, read with Section 29 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017 - Rule 23 of Central Goods and Services Tax Rules, 2017/Uttarakhand Goods and Services Tax Rules, 2017

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Gujarat High Court18 Sept 2026

For assessee

Neptune Enterprise v. State of Gujarat

CGST S.29

GSTAT Hyderabad17 Sept 2026

For revenue

Dhingra Glass v. Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Dhingra Glass v. Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions