Unknown vs State Tax Officer
2025 Latest Caselaw 5522 UK

Uttarakhand High Court

Unknown vs State Tax Officer on 13 November, 2025

                                                      2025:UHC:10053-DB




IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

  THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR

                                AND

  THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY

              Writ Petition (M/B) No. 951 of 2025
                        13th November, 2025



  Manoj Singh                                    -----------Petitioner


                                 Versus


  State Tax Officer, State Goods & Services Tax, Sector-1,
  Pithoragarh                            -------Respondents



  ----------------------------------------------------------------------
  Presence:-
  Mr. Rohit Arora, learned counsel for the petitioner.
  Ms. Puja Banga, Brief Holder the State of Uttarakhand through
  V.C.
  ----------------------------------------------------------------------


  JUDGMENT :

(per Mr. SUBHASH UPADHYAY, J.)

The petitioner has filed the present Writ

Petition with the following prayer:

"i. Issue a writ, order or direction in the nature of certiorari quashing the impugned order for cancellation of Registration bearing Reference No. ZA051223002199Z dated 04.12.2023 (Annexure-1) issued by the respondent;

ii. Issue a writ, order or direction in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No.

2025:UHC:10053-DB ZA050923016370W dated 21.09.2023 (Annexure-2) issued by the respondent. "

2. Learned counsel for the petitioner contends

that the entire proceedings culminating in the impugned

order dated 04.12.2023 are vitiated by gross procedural

irregularities and there is non-compliance with the

mandatory provisions of the CGST Act and Rules. The

denial of opportunity for personal hearing, and the

passing of a non-speaking and mechanical adjudication

order, all cumulatively render the impugned demand

legally unsustainable.

3. Counsel for the petitioner submits that the the petitioner could not deposit the due tax within time and the authorities may be directed to consider his application for revocation of cancellation of GST.

4. Learned counsel for the petitioner submits that in a similar circumstance, the Court in Writ Petition No. No. 39 of 2025, M/s Anshul Enterprises vs. State Tax Officer has allowed the petitioner to move an application for revocation of the cancellation order.

5. Learned counsel for the respondent submits that she has no objection to the said prayer made by learned counsel for the petitioner.

6. The said submission is taken on record.

7. Accordingly, the Writ Petition is disposed of

2025:UHC:10053-DB by permitting the petitioner to move an application for revocation of the cancellation order. If he makes such an application within two weeks from today, and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of the penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of production of certified copy of this Order.

(G. NARENDAR, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 13.11.2025 Kaushal