Uttarakhand High Court
7Th April vs Commissioner on 17 April, 2025
2025:UHC:2794-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE ALOK MAHRA
WRIT PETITION (M/B) NO. 156 OF 2025
17TH APRIL, 2025
M/s Abhayvision Construction
Private Limited ...... Petitioner
Versus
Commissioner, State Goods &
Services Tax, Dehradun and Another ...... Respondents
Counsel for the petitioner : Mr. Tarun Pande, learned counsel
Counsel for the respondents : Ms. Puja Banga, learned Brief Holder
for the State / respondents
JUDGMENT:
(per Hon'ble The Chief Justice Sri G. Narendar)
Heard the learned counsel for the petitioner and
learned Brief Holder for the State.
2) The facts are not in dispute. Both the counsels are at
ad idem regarding the facts. Both the counsels submit
that in similar facts a Co-ordinate Bench of this Court
while disposing of Writ Petition (S/B) No. 39 of 2025
2025:UHC:2794-DB
dated 24.02.2025, was pleased to hold and order as
follows :
"Ms. Prabha Naithani, learned counsel for the
petitioner.
2. Ms. Puja Banga, learned Brief Holder for the State of
Uttarakhand through video conferencing.
3. Petitioner is a taxable person, registered under GST
Act, 2017. His GST registration has been cancelled by
Assistant Commissioner, Haridwar-Sector 3 vide order dated
12.03.2024. Challenging the cancellation order, petitioner
has filed this Writ Petition.
4. The show cause notice issued to the petitioner on
23.02.2024 reveals that cancellation has been ordered on
account of petitioner's failure to furnish GST returns for
prescribed period.
5. Learned counsel for the petitioner relied upon a
judgment rendered by learned Single Judge in Writ Petition
(M/S) No. 3283 of 2024, whereby, petitioner in that case was
permitted to make application for revocation of the
cancellation order and the Competent Authority was directed
to consider the application and pass appropriate order as per
law, within four weeks thereafter.
6. Learned counsel for the petitioner submits that a similar
order be passed in the present case also.
7. Ms. Puja Banga, learned Brief Holder submits that she
has no objection if petitioner is permitted to move appropriate
application for revocation of cancellation order.
2025:UHC:2794-DB
8. Accordingly, present writ petition is disposed of by
permitting petitioner to move an application for revocation of
the cancellation order. If he makes such application within
two weeks from today and also furnishes all the pending
returns and deposits unpaid tax along with interest and
amount of penalty, the Competent Authority shall consider
the petitioner's prayer for revocation as per law within four
weeks from the date of receipt of such application."
3) Both the counsels submit that the instant
petitioner also being similarly situated as the petitioner in
the aforesaid writ petition, the instant writ petition also be
disposed of on similar terms.
4) Submissions of both counsels are placed on
record.
5) Writ petition is disposed of on the above terms
as in Para 8 of the order dated 24.02.2025.
________________
G. NARENDAR, C.J.
____________
ALOK MAHRA, J.
Dt: 17TH April, 2025
Ujjwal
