Uttarakhand High Court
9Th September vs Commissioner on 19 September, 2025
2025:UHC:8411-DB
IN THE 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. 782 OF 2025
19TH SEPTEMBER, 2025
M/s Barulal Contractor & Supplier ...... Petitioner
Versus
Commissioner, Central Goods
& Services Tax and another ...... Respondents
Counsel for the petitioner : Mr. Prince Chauhan, learned counsel
Counsel for the respondents : Mr. Shobhit Saharia, learned
counsels for the CGST / respondents
The Court made the following:
JUDGMENT:
(per Hon'ble The Chief Justice Sri G. Narendar)
Heard the learned counsel for the petitioner and
the learned counsel for the department.
2) The learned counsel for the parties submit that
the instant petition may be disposed of in terms of the
2025:UHC:8411-DB
judgment dated 24.06.2025, rendered in Writ Petition
(M/B) No. 408 of 2025, which came to be passed
following the order in Writ Petition (M/B) No. 71 of 2025,
to which one of us was the member.
3) The order dated 17.03.2025, rendered in Writ
Petition (M/B) No. 71 of 2025, 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 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.
2025:UHC:8411-DB
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.
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."
2025:UHC:8411-DB
4) This Court has been disposing of several
petitions on similar terms as the cancellation is on account
of non-filing of periodical returns and the petitioners have
undertaken to pay the tax along with interest and penalty.
5) In that view, this Court has been consistently
holding that as the same does not cause any prejudice
and loss to the department and also as it involves the
fundamental right to carry out trade or business, we deem
it appropriate to allow the above writ petition in terms of
the Writ Petition (M/B) No. 408 of 2025 dated 24.06.2025.
6) Writ petition stands ordered on similar terms.
7) There shall be no order as to costs.
8) As a sequel thereto, pending application, if any,
shall stand closed.
________________
G. NARENDAR, C.J.
________________
SUBHASH UPADHYAY, J.
Dt: 19TH SEPTEMBER, 2025
Negi
HIMANS
DN: c=IN, o=HIGH COURT OF UTTARAKHAND,
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6e73351fdaf6878326386908a7f90d5757,
HU NEGI
postalCode=263001, st=UTTARAKHAND,
serialNumber=75BD9D0FB7F4A80990FC51A
722A6BC552D470EB4FD2F88DDF7C18DB2A
1524A4D, cn=HIMANSHU NEGI
Date: 2025.09.22 11:33:48 +05'30'
