Uttarakhand High Court
Unknown vs Superintendant on 26 August, 2025
2025:UHC:7569-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
AND
THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY
Writ Petition (M/B) No.700 of 2025
26th August, 2025
M/s RV Pacific Wines Private Limited
--Petitioner
Versus
Superintendant, State Goods and Service Tax
--Respondents
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Presence:-
Mr. Rohit Arora, learned counsel for the petitioner.
Mr. Shobhit Saharia, learned counsel for the respondent.
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JUDGMENT :
(per Mr. G. Narendar C. J.)
Heard the learned counsel for the petitioner
and learned counsel for the respondent.
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 dated 24.02.2025, was pleased to
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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.
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.
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5. Writ petition is disposed off on the above
terms as in Para 8 of the order dated 24.02.2025.
(G. NARENDAR, C. J.)
(SUBHASH UPADHYAY, J.)
Dated: 26.08.2025
KK
