Uttarakhand High Court
M/S Shahid Construction vs Commissioner Of The Sgst And Another on 5 June, 2025
2025:UHC:4585-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE ALOK MAHRA
05TH JUNE, 2025
WRIT PETITION (M/B) No. 306 OF 2025
M/s Shahid Construction.
...Petitioner
Versus
Commissioner of the SGST and another.
...Respondents
Counsel for the petitioner. : Mr. Bilal Ahmed, learned counsel.
Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder
for the State of Uttarakhand.
JUDGMENT :
(per Sri G. Narendar, C.J.)
Heard the learned counsel for the petitioner and the
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. 39/2025 vide order 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:4585-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."
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 may also be disposed of
on similar terms.
4. The submissions of both the counsels are placed on
record.
5. 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.
2025:UHC:4585-DB
6. 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: 05th June, 2025
Rahul
RAHUL Digitally signed by RAHUL PRAJAPATI
DN: c=IN, o=HIGH COURT OF UTTARAKHAND,
ou=HIGH COURT OF UTTARAKHAND,
PRAJAPA
2.5.4.20=aa4fa3bee6691397758b14516ed3e66e61
bf4c848741983ed8c39e4145cf1dab,
postalCode=263001, st=UTTARAKHAND,
serialNumber=303B55CC3063D34AC45BF8A192F
CAD15C390A1AAD7B39857D2540AE4C28A4898,
TI
cn=RAHUL PRAJAPATI
Date: 2025.06.06 15:08:10 +05'30'
