Uttarakhand High Court
2 0 Th M Arch vs Com M Issioner Of T He St At E on 20 March, 2025
2025:UHC:1954-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. 6 7 OF 2 0 2 5
2 0 TH M ARCH , 2 0 2 5
M/ s CFC Carriers Pvt . Lt d. ...... Pet it ioner
Versus
Com m issioner of t he St at e
Goods and Services Tax & anot her ...... Respondent s
Counsel for t he pet it ioner : None present
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 )
Case is called.
2) There is no represent at ion on behalf of t he
pet it ioner.
3) Heard t he learned Brief Holder for t he
respondent - St at e Ms. Puj a Banga.
1
2025:UHC:1954-DB
3) The fact s involved in t he inst ant writ pet it ion are
sim ilar t o t he fact s of Writ Pet it ion ( M/ B) No. 80 of 2025,
wherein t his Court aft er hearing t he part ies was pleased
t o dispose of t he sam e by perm it t ing t he pet it ioner t o
m ove an applicat ion for cancellat ion of t he revocat ion
order.
4) The order in Writ Pet it ion ( M/ B) No. 80 of 2025,
'Am it Kum ar Garg Vs Com m issioner St at e Goods and
Services Tax', decided on 17.03.2025, reads as under :
" 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 dat ed 24.02.2025, was pleased t o 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.
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2025:UHC:1954-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) 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."
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2025:UHC:1954-DB
5) I n view of t he above, t he inst ant writ pet it ion
also st ands disposed wit h t he sim ilar direct ions.
________________
G. N AREN D AR, C.J.
____________
ALOK M AH RA, J.
Dt : 20 TH MARCH, 2025
Negi
HIMANS UTTARAKHAND,
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aaf116e73351fdaf6878326386908a7f90
d5757, postalCode=263001,
st=UTTARAKHAND,
HU NEGI serialNumber=75BD9D0FB7F4A80990F
C51A722A6BC552D470EB4FD2F88DDF
7C18DB2A1524A4D, cn=HIMANSHU
NEGI
Date: 2025.03.24 11:16:57 +05'30'
