Uttarakhand High Court
Unknown vs Commissioner on 14 October, 2025
2025:UHC:9154-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI G. NARENDAR
AND
HON'BLE SRI JUSTICE SUBHASH UPADHYAY
Writ Petition (M/B) No.865 of 2025
14th October, 2025
Rajender GSTIN (05BHCPR7942G1Z6) ----Petitioner
versus
Commissioner, State Goods & Services
Tax Commissionerate & Others ----Respondents
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Presence:-
Mr. Prince Chauhan, learned counsel for the petitioner
Ms. Puja Banga, learned Brief Holder for the State (through V.C.)
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JUDGMENT:
(per Sri G. NARENDAR, C.J.)
Learned counsel for the parties submit that
the instant writ petition 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 (S/B) No.39 of
2025, which reads as under:-
"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
2025:UHC:9154-DB
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.
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."
2025:UHC:9154-DB
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 2 2025:UHC:5852-DB 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 petition is disposed of in
terms of relief granted in Paragraph No.8 of the
judgment dated 24.02.2025, rendered in Writ Petition
(S/B) No.39 of 2025.
4. The writ petition stands ordered accordingly.
5. There shall be no order as to costs.
6. As a sequel thereto, pending application, if
any, shall stand closed.
(G. NARENDAR, C.J.)
(SUBHASH UPADHYAY, J.)
Dated: 14.10.2025
Rajni
RAJINI
DN: c=IN, o=HIGH COURT OF
UTTARAKHAND, ou=HIGH COURT OF
UTTARAKHAND,
2.5.4.20=97cfa6e4cbd49c07b876db484
48ac3701a9ae475a2547e4b7f1d9b1f17
GUSAIN
d01342, postalCode=263001,
st=UTTARAKHAND,
serialNumber=8D039BC77BD1A2222B
4DF4FC80D4557562F95BEBA013F5306
16A158A0A878BD8, cn=RAJINI GUSAIN
Date: 2025.10.16 11:38:36 +05'30'
