Rakesh Prasad Uniyal vs Assistant Commissioner
2025 Latest Caselaw 4934 UK

Citation : 2025 Latest Caselaw 4934 UK
Judgement Date : 16 October, 2025

Uttarakhand High Court

Rakesh Prasad Uniyal vs Assistant Commissioner on 16 October, 2025

                                                                 2025:UHC:9312-DB


       HIGH COURT OF UTTARAKHAND AT NAINITAL
     HON'BLE THE CHIEF JUSTICE MR. G. NARENDAR
                        AND
       HON'BLE SRI JUSTICE SUBHASH UPADHYAY
                             16TH OCTOBER, 2025
       WRIT PETITION (M/B) NO. 881 OF 2025
Rakesh Prasad Uniyal                       ...Petitioner.
Versus
Assistant Commissioner, State Goods and Service Tax
                                           ..Respondent
Counsel for the petitioner         :     Mr. Aayush Gaur and Mr. Suryakant
                                         Maithani, learned counsel.
Counsel for the respondent         :     Ms. Puja Banga, learned Brief Holder for
                                         the State.




JUDGMENT :

(per Mr. 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 24.02.2025, rendered in Writ Petition

(M/B) No. 39 of 2025, which reads as under:

"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

2025:UHC:9312-DB

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."

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 (M/B) No. 39 of 2025.

4. The Writ Petition stands ordered accordingly.

There shall be no order as to costs.

As a sequel thereto, the miscellaneous petitions,

if any pending, shall stand closed.

________________

G. NARENDAR, C.J.

___________________ SUBHASH UPADHYAY, J.