HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE SHRI SUBHASH UPADHYAY

21st May, 2026 Writ Petition (M/B) No. 401 of 2026 MS Vandana Distributers ------Petitioner Versus Commissioner of the State GST and others -----Respondents ----------------------------------------------------------------------

Presence:-

Mr. S.K.Posti, learned Senior Counsel, assisted by Mr. Ashutosh Posti, learned counsel for the petitioner.

Ms. Pooja Banga, learned Standing Counsel for the State.

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JUDGMENT: (per Manoj Kumar Gupta, C.J.

1. The present writ petition challenges the order dated 06.04.2024, passed by the Proper Officer under Section 73 (9) of the UKGST Act, 2017 and the order dated 11.07.2025, passed by the Appellate Authority dismissing the Appeal as barred by limitation.

2. The case of the petitioner is that the registration of the petitioner-firm was cancelled on 12.09.2023, w.e.f. 31.07.2023. After cancellation of the registration, respondent no.2 issued a Show Cause Notice dated 23.12.2023 followed by the impugned Adjudication order.

3. The submission o