Uttarakhand High Court
Bhatt & Thapliyal Engineering vs Commissioner on 10 June, 2025
2025:UHC:4721-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE ALOK MAHRA
10TH JUNE, 2025
WRIT PETITION (M/B) No. 307 OF 2025
Bhatt & Thapliyal Engineering.
...Petitioner
Versus
Commissioner, State Goods and Services
Tax Commissionerate and another.
...Respondents
Counsel for the petitioner. : Ms. Shraddha Pandit, learned counsel.
Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder
for the State of Uttarakhand.
JUDGMENT :
(per Sri G. Narendar, C.J.)
Petitioner submits that the issue involved in the
present Writ Petition 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:
"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
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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 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 of on the above terms as
in Para 8 of the order dated 24.02.2025."
3. The submissions of both the counsels are 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. There
shall be no order as to costs.
As a sequel thereto, the miscellaneous petitions,
if any pending, shall stand closed.
_______________
G. NARENDAR, C.J.
_____________
ALOK MAHRA, J.
Dt: 10th June, 2025
Rahul
