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Uttarakhand High Court
3Rd December vs Union Of India And Others on 3 December, 2025
2025:UHC:10767-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE SUBHASH UPADHYAY
WRIT PETITION (M/B) NO. 1024 OF 2025
3RD DECEMBER, 2025
M/s Mohd. Shahnawaz Gold Hosiery ...... Petitioner
Versus
Union of India and others ...... Respondents
Counsel for the petitioner : Mr. Pooran Singh Rawat, learned
counsel
Counsel for the respondents : Mr. Vikas Verma, learned counsel
The Court made the following:
JUDGMENT:
(per Hon'ble The Chief Justice Sri G. Narendar)
Heard the learned counsel for the petitioner and
the learned counsel appearing on behalf of the
respondents.
2025:UHC:10767-DB
2) Learned counsel for the petitioner would submit
that the petitioner is willing to pay up all the dues along
with interest when the department has no objection for
revocation.
3) The learned counsel for the petitioner relies
upon the judgment of the Co-ordinate Bench of this Court
rendered in Writ Petition (M/B) No. 544 of 2025, Sunil
Kumar Vs Commissioner, Central Goods and Services
Tax, Dehradun and another, disposed of on 17.07.2025.
4) Paragraph 2 of the said judgment reads as
under :
"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 (M/B) No. 39 of 2025 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.
2025:UHC:10767-DB
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."
5) In that view, the submissions of both the
counsels are placed on record, and the instant writ
2025:UHC:10767-DB
petition is also disposed of in terms of the observations
made in Para 8 of the referred judgment.
6) The writ petition is disposed of on the above
terms an in Para 8 of the order dated 24.02.2025.
7) There shall be no order as to costs.
8) As a sequel thereto, pending application, if any,
shall stand closed.
________________
G. NARENDAR, C.J.
________________
SUBHASH UPADHYAY, J.
Dt: 3RD DECEMBER, 2025
Negi
HIMANS
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UTTARAKHAND, ou=HIGH COURT OF
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HU NEGI
7, postalCode=263001,
st=UTTARAKHAND,
serialNumber=75BD9D0FB7F4A80990FC5
1A722A6BC552D470EB4FD2F88DDF7C18
DB2A1524A4D, cn=HIMANSHU NEGI
Date: 2025.12.04 10:53:36 +05'30'
