Unknown vs The Commissioner-Sgst And Another
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Uttarakhand High Court

Unknown vs The Commissioner-Sgst And Another on 8 May, 2025

                                                       2025:UHC:3635-DB



IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

  THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR

                                 AND

       THE HON'BLE JUSTICE MR. ALOK MAHRA

              Writ Petition (M/B) No. 195 of 2025


                             8th May, 2025


  Arvind                                               --Petitioner

                                 Versus


  The Commissioner-SGST and Another --Respondents

  ----------------------------------------------------------------------
  Presence:-
  Mr. B.M. Pingal, learned counsel for the petitioner.
  Ms. Puja Banga, learned Brief Holder for the State through V.C.

  ----------------------------------------------------------------------

  JUDGMENT :

(per Mr. G. Narendar C. J.)

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

2025:UHC:3635-DB

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.

2025:UHC:3635-DB

5. Writ petition is disposed off on the above

terms as in Para 8 of the order dated 24.02.2025.

(G. NARENDAR, C. J.)

(ALOK MAHRA, J.) Dated: 08.05.2025 BS

DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF

BALWANT SINGH UTTARAKHAND, 2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4ba7ce8640 c5820, postalCode=263001, st=UTTARAKHAND, serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755DC00A7A13 C14A680C3FA90, cn=BALWANT SINGH Date: 2025.05.13 17:49:31 +05'30'