Uttarakhand High Court
M/S Alaknanda Sales Corporation vs Commissioner State Goods & Services Tax ... on 16 June, 2025
2025:UHC:4970-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON'BLE THE CHIEF JUSTICE MR. G. NARENDAR
AND
HON'BLE SRI JUSTICE ALOK MAHRA
16TH JUNE, 2025
WRIT PETITION (M/B) NO. 313 OF 2025
M/s Alaknanda Sales Corporation ......Petitioner.
Versus
Commissioner State Goods & Services Tax & another
.......Respondents.
Counsel for the Petitioner : Mr. Tarun Pande, learned counsel.
Counsel for the Respondent : Ms. Puja Banga, learned Brief
Holder.
JUDGMENT :
(per Mr. G. Narendar, C.J.)
Heard 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:-
"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:
"Ms. Prabha Naithani, learned counsel for the
petitioner.
2025:UHC:4970-DB
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.
2025:UHC:4970-DB
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. Learned counsel for the petitioner submits 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. Learned State Counsel would further elaborate
and would submit that in the instant case, the petitioner's
Application under Section 30 of Central Goods and Services
Tax Act, 2017 for revocation of the cancellation order is
already rejected. Despite the direction by the Authority to
furnish reply to the show-cause notice within the time
specified therein, the same has not been furnished. In view
of non-furnishing of the same, the Application of the
petitioner for revocation has been dismissed.
5. 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.
2025:UHC:4970-DB
6. In the event, if the petitioner is of the opinion
that the tax calculated is excessive on account of any
mathematical error or calculation error, it is open to the
petitioner to work-out a calculation and submit the same
and make an application for refund of the excessive
amount. If such application is made, the same shall be
considered strictly in accordance with law.
7. Writ Petition stands ordered accordingly.
8. There shall be no order as to costs.
9. As a sequel thereto, pending application, if any,
shall stand closed.
________________
G. NARENDAR, C.J.
_____________
ALOK MAHRA, J.
Dt: 16th June, 2025
NISHANT
NISHANT
DN: c=IN, o=HIGH COURT OF UTTARAKHAND,
2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd631
33605ca57cdc00ec2b7462b452b326,
KUMAR
postalCode=263001, st=UTTARAKHAND,
serialNumber=7E81318F3B1BE7EAAC9370185F7
C9C20892BC63A055CFD1961690560487E670C,
cn=NISHANT KUMAR
Date: 2025.06.18 10:58:32 +05'30'
