UTTARAKHAND HIGH COURT ISSUES JUDGMENT ON M/S KING KONG BLUE BAR AND RESTAURANT V/S COMMISSIONER, STATE GOODS AND SERVICES TAX ACT CASE

NAINITAL, India, April 30 -- Uttarakhand High Court issued the following judgment on April 15:

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

HON'BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON'BLE SRI JUSTICE SUBHASH UPADHYAY

15TH APRIL, 2026

WRIT PETITION (M/B) No. 258 OF 2026

M/s King Kong Blue Bar And Restaurant Petitioner. Versus Commissioner, State Goods and Services Tax Act, Uttarakhand and another. Respondents

Counsel for the petitioner : Sri Yogesh Pacholia, learned counsel.

Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State.

JUDGMENT : (Per Sri Manoj Kumar Gupta, C.J

1. The petitioner has assailed the order dated 09.01.2023 passed by respondent No. 3 cancelling the GST registration of the petitioner-firm on the ground that it has failed to file the returns within the prescribed period and the order dated 27.02.2026, rejecting the appeal as barred by limitation. 2. Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an 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 order.

The rest of the judgment can view here: https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=I1mmm2bl4r4EREhYK63Kv5croBAmvYMOZAQW6ftvdjbGm4RnWU7zuF96RB%2FiOqPF&caseno=WPMB/258/2026&cCode=1&cino=UKHC010057502026&state_code=15&appFlag=

Disclaimer: Curated by HT Syndication.