Uttarakhand High Court
Unknown vs Assistant Commissioner on 23 July, 2025
2025:UHC:6461-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
AND
THE HON'BLE JUSTICE MR. ALOK MAHRA
Writ Petition (M/S) No.568 of 2025
23rd July, 2025
Kuldeep Singh Bhandari ...........Petitioner
Versus
Assistant Commissioner ........Respondent
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Presence:-
Mr. Pankaj Tiwari, Advocate for the petitioner.
Ms. Puja Banga, learned Brief Holder for the State.
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JUDGMENT :
(per Mr. G. Narendar C. J.)
Learned counsel for the parties submit
that the instant writ petition could be disposed of
in terms of the judgment dated 17.03.2025,
rendered in Writ Petition (M/B) No.71 of 2025,
which came to be passed following the order in
Writ Petition (M/B) No.39 of 2025, which reads as
under:-
"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 dated 24.02.2025, was pleased to
hold and order as follows:
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"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, HaridwarSector 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
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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."
2. The submission of both the counsels is
placed on record.
3. The instant writ petition is disposed of in
terms of relief granted in Paragraph No.8 of the
judgment dated 24.02.2025, rendered in Writ
Petition (M/B) No.39 of 2025.
4. The writ petition stands ordered
accordingly.
5. There shall be no order as to costs.
6. As a sequel thereto, pending application,
if any, shall stand closed.
(G. NARENDAR, C. J.)
(ALOK MAHRA, J.)
Dated: 23.07.2025
Mamta
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