M/S Ramsharan vs Commissioner State Goods & Services Tax ...
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Uttarakhand High Court

M/S Ramsharan vs Commissioner State Goods & Services Tax ... on 15 May, 2025

                                                               2025:UHC:3960-DB

   HIGH COURT OF UTTARAKHAND AT NAINITAL
 HON'BLE THE CHIEF JUSTICE MR. G. NARENDAR
                                          AND
           HON'BLE SRI JUSTICE ALOK MAHRA
                             15TH MAY, 2025
       WRIT PETITION (M/B) NO. 235 OF 2025
M/s Ramsharan                                                  ......Petitioner.
                                      Versus
Commissioner State Goods & Services Tax & another
                                     .......Respondents
                       With
       WRIT PETITION (M/B) NO. 237 OF 2025
M/s Kavindra Singh Aswal                                       ......Petitioner.
                                      Versus
Commissioner State Goods & Services Tax & another
                                     .......Respondents
                       With
       WRIT PETITION (M/B) NO. 238 OF 2025
M/s Amit                                                       ......Petitioner.
                                      Versus
Commissioner State Goods & Services Tax & another
                                     .......Respondents
Counsel   for   the   Petitioner(s)   :        Mr.   Manvendra       Singh,   learned
                                               counsel.
Counsel for the Respondents           :        Ms.   Puja   Banga,    learned   Brief
                                               Holder.

COMMON JUDGMENT :

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

Learned counsel for the parties submit that

the instant writ petitions could be disposed of in terms

of the judgment dated 17.03.2025, rendered in Writ

Petition (M/B) No.71 of 2025, which came to be passed

following the order in Writ Petition (M/B) No.39 of

2025, which reads as under:-

2025:UHC:3960-DB

"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 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

2025:UHC:3960-DB

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.

5) Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025."

2. The submission of both the counsels is placed

on record.

3. The instant writ petitions are disposed of in

terms of relief granted in Paragraph No.8 of the

judgment dated 24.02.2025, rendered in Writ Petition

(M/B) No.39 of 2025.

4. The writ petitions stand ordered accordingly.

5. There shall be no order as to costs.

2025:UHC:3960-DB

6. As a sequel thereto, pending application, if

any, shall stand closed.

________________

G. NARENDAR, C.J.

_____________ ALOK MAHRA, J.

Dt: 15th May, 2025 NISHANT

NISHANT DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133 605ca57cdc00ec2b7462b452b326,

KUMAR postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9 C20892BC63A055CFD1961690560487E670C, cn=NISHANT KUMAR Date: 2025.05.16 17:34:40 +05'30'