23Rd May vs Commissioner
2025 Latest Caselaw 2803 UK

Uttarakhand High Court

23Rd May vs Commissioner on 23 May, 2025

                                                        2025:UHC:4335-DB

     IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL

            HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
                                 AND
                 HON'BLE SRI JUSTICE ALOK MAHRA



              WRIT PETITION (M/B) NO. 297 OF 2025


                              23RD MAY, 2025


M/s Ayush Construction Co.                      ......         Petitioner


Versus


Commissioner, State Goods
and Services Tax & others                        ......        Respondents



Counsel for the petitioner       :       Mr. Sanjeev Kumar Sharma, learned
                                         counsel

Counsel for the respondents      :       Ms. Puja Banga, learned Brief Holder
                                         for the State / respondents



The Court made the following:


JUDGMENT:

(per Hon'ble The Chief Justice Sri G. Narendar)

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 (M/B) No. 39 of 2025

2025:UHC:4335-DB dated 24.02.2025 (which was also later on followed in

WPMB No. 80 of 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.

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.

2025:UHC:4335-DB

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.

5) Writ petition is disposed of on the above terms

as in Para 8 of the order dated 24.02.2025.

________________ G. NARENDAR, C.J.

____________ ALOK MAHRA, J.

Dt: 23RD MAY, 2025 Negi

HIMANS DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13a af116e73351fdaf6878326386908a7f90d

HU NEGI 5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC 51A722A6BC552D470EB4FD2F88DDF7C 18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2025.05.23 15:26:13 +05'30'