Uttarakhand High Court
7 Th M Arch vs Com M Issioner St At E Goods And on 17 March, 2025
2025:UHC:1825-DB
I N TH E H I GH COURT OF UTTARAKH AN D
AT N AI N I TAL
H ON 'BLE TH E CH I EF JUSTI CE SRI G. N AREN D AR
AN D
H ON 'BLE SRI JUSTI CE ALOK M AH RA
W RI T PETI TI ON ( M / B) N O. 8 0 OF 2 0 2 5
1 7 TH M ARCH , 2 0 2 5
Am it Kum ar Garg ...... Pet it ioner
Versus
Com m issioner St at e Goods and
Services Tax & anot her ...... Respondent s
Counsel for t he pet it ioner : Mr. Tarun Pande, learned counsel
Counsel for t he respondent s : Ms. Puj a Banga, learned Brief Holder
for t he St at e / respondent s
Th e Cou r t m a de t h e follow in g:
JUD GM EN T: ( pe r H on 'ble The Ch ie f Ju st ice Sr i G. N a r e nda r )
Heard t he learned counsel for t he pet it ioner and
learned Brief Holder for t he St at e.
2) The fact s are not in disput e. Bot h t he counsels are
at ad idem regarding t he fact s. Bot h t he counsels subm it
t hat in sim ilar fact s a Co- ordinat e Bench of t his Court
while disposing of Writ Pet it ion ( S/ B) No. 39 of 2025
1
2025:UHC:1825-DB
dat ed 24.02.2025, was pleased t o hold and order as
follow s :
" 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
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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) Bot h t he counsels subm it t hat t he inst ant
pet it ioner also being sim ilarly sit uat ed as t he pet it ioner in
t he aforesaid writ pet it ion, t he inst ant writ pet it ion also be
disposed of on sim ilar t erm s.
4) Subm issions of bot h counsels are placed on
record.
5) Writ pet it ion is disposed of on t he above t erm s
as in Para 8 of t he order dat ed 24.02.2025.
________________
G. N AREN D AR, C.J.
____________
ALOK M AH RA, J.
Dt : 17 TH MARCH, 2025
Negi
