WPMB/869/2025
2025 Latest Caselaw 5036 UK

Uttarakhand High Court

WPMB/869/2025 on 28 October, 2025

Author: Ravindra Maithani

Bench: Ravindra Maithani

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13                                WPMB No.869 of 2025
                                  Hon'ble Ravindra Maithani, J.

Hon'ble Alok Mahra, J.

Mr. Ajay Singh Bisht, Advocate for the petitioner.

Ms. Pujaa Banga, Brief Holder for the State, through video conferencing.

By means of the instant petition, the petitioner seeks the following reliefs:-

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 01.03.2023 (Annexure No.3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

ii. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application under Section 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05ETWPS8897A1ZP of the Petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law.

iii. Issue any other writ order or direction which this Hon'ble Court deem fit and proper, in the circumstances of the present case.

iv. Award the cost of the petitioner throughout.

Heard.

At the very outset, learned counsel for the petitioner submits that the controversy is squarely covered by the judgment dated 24.02.2025, passed by this Court in WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani.

This fact is admitted by learned State Counsel.

Since, the matter is covered, instant petition is decided in terms of the judgment dated 24.02.2025, passed by this Court in WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani.

(Alok Mahra J.) (Ravindra Maithani J.) 28.10.2025 RV