Uttarakhand High Court
Unknown vs Commissioner on 10 October, 2025
2025:UHC:9049-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. 861 of 2025
10th October, 2025
Tiwari Enterprises --------Petitioner
Versus
Commissioner, State Goods and Services Tax,
Commissionerate, Dehradun, Uttarakhand and another
-------Respondents
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Presence:-
Mr. Tarun Pande, Advocate for the petitioner.
Ms. Puja Banga, learned Brief Holder for the State/respondents.
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JUDGMENT :
(per Mr. SUBHASH UPADHYAY, J.)
Petitioner has filed the present Writ Petition
with the following prayers:
(i) Issue a suitable writ, order or direction in the nature of
certiorari calling the record of the case and quash the
cancellation of GST Registration order dated
16.12.2022 (Annexure No.3) as petitioner is ready to
pay all the balance tax, interest on it and late fee if
any.
2025:UHC:9049-DB
(ii) Issue a suitable, writ, order or direction in the nature
of mandamus permitting the petitioner to prefer an
application u/S 30 of the UKGST/CGST Act, 2017, for
filing an application for revocation of the cancellation
of the GST registration bearing number
GSTIN05BLLPLK7912AIZD of the petitioner and
further direct the respondent no. 2 to consider the
application of the petitioner in accordance with law.
2. The facts are not in dispute and both the
counsels are at ad idem regarding the facts and submit
that the present Writ Petition can be disposed of in terms
of the order dated 16.06.2025, passed in Writ Petition
No. 372 of 2025, Kaushik Healthcare and General
Supplies Goods Versus Commissioner, State Goods &
Services Tax and Another,. Copy of the Order dated
16.06.2025 is enclosed as Annexure-4 to the Writ
Petition. The aforesaid writ petition was disposed of in
terms of the order dated 24.02.2025, passed in Writ
Petition (S/B) No. 39 of 2025, wherein the Hon'ble Court
was pleased to held as hereunder:
"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.
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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.
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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: 10.10.2025
Kaushal
