Unknown vs Commissioner
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Uttarakhand High Court

Unknown vs Commissioner on 20 November, 2025

                                                             2025:UHC:10378-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. 993 of 2025
                           20th November, 2025


  SAAR BIOFUELS                                             --------Petitioner

                                     Versus

  Commissioner, State Goods and Services Tax,
  Commissionerate, Dehradun, Uttarakhand and another
                                                 -------Respondents
  ----------------------------------------------------------------------
  Presence:-
  Mr. Rajat Chauhan, Advocate for the petitioner.
  Ms. Puja Banga, learned Brief Holder for the State through V.C.
  ----------------------------------------------------------------------
  JUDGMENT :

(per Mr. SUBHASH UPADHYAY, J.)

Heard 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 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.

2025:UHC:10378-DB

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

2025:UHC:10378-DB 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.)

(SUBHASH UPADHYAY, J.) Dated: 20.11.2025 Kaushal