4Th June vs Commissioner State Goods &
2025 Latest Caselaw 1049 UK

Uttarakhand High Court

4Th June vs Commissioner State Goods & on 4 June, 2025

                                                         2025:UHC:4506-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. 324 OF 2025

                              04TH JUNE, 2025


Mughlai Chicken                                  ......         Petitioner

Versus

Commissioner State Goods &
Services Tax and another                         ......         Respondents


Counsel for the petitioner        :       Mr. Tarun Pande, learned counsel
                                          holding brief of Mr. Ashish Agarwal,
                                          learned counsel

Counsel for the respondents       :       Ms. Puja Banga, learned Brief Holder
                                          for the State / respondents


The Court made the following:

JUDGMENT:

(per Hon'ble The Chief Justice Sri G. Narendar)

Petitioner submits that the issue involved is

similar to the issue dealt with by this Court while disposing

of Writ Petition (M/B) No. 39 of 2025, vide order dated

24.02.2025, and Writ Petition (M/B) No. 79 of 2025

disposed of vide order dated 17.03.2025.

2) The order disposing of Writ Petition (M/B) No. 79

of 2025 is placed before this Court, and the same reads as

under :

2025:UHC:4506-DB "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 (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.

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

2025:UHC:4506-DB 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."

3) The submission of both the counsels is placed on

record.

4) The instant writ petition is disposed of in terms of

relief granted in Paragraph No. 8 of the order dated

24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025.

5) The writ petition stands ordered accordingly.

6) There shall be no order as to costs.

7) As a sequel thereto, pending application, if any,

shall stand closed.

________________ G. NARENDAR, C.J.

____________ ALOK MAHRA, J.

Dt: 04TH JUNE, 2025 Negi

HIMANS UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d 13aaf116e73351fdaf6878326386908a 7f90d5757, postalCode=263001,

HU NEGI st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A8099 0FC51A722A6BC552D470EB4FD2F88 DDF7C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2025.06.06 11:49:38 +05'30'