Unknown vs Commissioner State Goods And Services ...
2025 Latest Caselaw 5972 UK

Uttarakhand High Court

Unknown vs Commissioner State Goods And Services ... on 9 December, 2025

Author: Ravindra Maithani

Bench: Ravindra Maithani

                                                      2025:UHC:10930-DB



HIGH COURT OF UTTARAKHAND AT NAINITAL
      Writ Petition Misc. Bench No. 1046 of 2025
                          09th December, 2025



Deopa Enterprises                                    ............Petitioner
                                  Versus

Commissioner State Goods And Services Tax and
Another
                                              ............Respondents
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Presence:-
Mr. Tarun Pande, learned counsel for the petitioner.
Mr. Pooja Banga, learned Brief Holder for the State/respondent
nos. 1 & 2.
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Coram:           Hon'ble Ravindra Maithani, J.

Hon'ble Alok Mahra, J.

Hon'ble Ravindra Maithani, J. (Oral)

By means of the instant petition, the petitioner

seeks the following reliefs:-

(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 16.12.2023 (Annexure No.3 to writ petition) as the petitioner is ready to pay all the balance tax, interest on it and late fee if any.

(ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/s 30 of the UKGST/CGST Act 2017 for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN

2025:UHC:10930-DB 05ASMPC5061H1ZX of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.

2. Heard learned counsel for the parties and

perused the record.

3. At the very outset, learned counsel for the

petitioner would submit that the matter is squarely

covered by the judgment dated 07.11.2025, passed by the

Division Bench of this Court in Writ Petition No.939 of

2025, M/s Roop Singh Vs. Commissioner, State Goods

and Service Tax Commissionerate, Dehradun and Others.

4. Learned counsel for the State/respondents

admits this fact.

5. The matter is covered, therefore, instant petition

is decided in terms of the judgment dated 07.11.2025,

passed by the Division Bench of this Court in Writ

Petition No.939 of 2025, M/s Roop Singh Vs.

Commissioner, State Goods and Service Tax

Commissionerate, Dehradun and Others.

(Alok Mahra, J.) (Ravindra Maithani, J.) 09.12.2025 09.12.2025 Mamta