Godiyal Ent erprises v. Com m issioner, Cent ral Goods and

: Sri Shivam Sharm a, learned counsel. Counsel for respondent no. 1. : Sri Shobhit Saharia, learned counsel. Counsel for respondent no. 2. : Ms. Puj a Banga, learned Brief Holder for t he St at e of Ut t arakhand. JUD GM EN T : ( p e r Sr i G. N a r e n d a r , C.J.) Learned counsels for t he part ies subm it t hat t he inst ant Writ Pet it ion could be disposed of in t erm s of t he j udgm ent dat ed 17.03.2025, rendered in Writ Pet it ion ( M/ B) No. 71/ 2025, which cam e t o be passed following t he order in Writ Pet it ion ( S/ B) No. 39/ 2025, which reads as under : “ Heard t he learned counsel for t he pet it ioner and learned Brief Holder for t he St at e. 2) The fact s are not in disput e. Bot h t he counsels are at ad idem regarding t he fact s. Bot h t he counsels subm it t hat in sim ilar fact s a Co- ordinat e Bench of t his Court while disposing of Writ Pet it ion ( S/ B) No. 39 of 2025 dat ed 24.02.2025, was pleased t o hold and order as follows: “ Ms. Prabha Nait hani, learned counsel for t he pet it ioner. Ms. Puj a Banga, learned Brief Holder for t he

2. St at e of Ut t arakhand t hrough video conferencing. 1 Pet it ioner is a t axable person, regist ered under 3. GST Act , 2017. His GST regist rat ion has been cancelled by Assist ant Com m issioner, Haridwar- Sect or 3 vide order dat ed 12.03.2024. Challenging t he cancellat ion order, pet it ioner has t his Writ Pet it ion.

4. The show cause not ice issued t o t he pet it ioner on 23.02.2024 reveals t hat cancellat ion has been ordered on account of pet it ioner’s failure t o furnish GST ret urns for prescribed period.

5. Learned counsel for t he pet it ioner relied upon a j udgm ent rendered by learned Single Judge in Writ Pet it ion ( M/ S) No. 3283 of 2024, whereby, pet it ioner in t hat case was perm it t ed t o m ake applicat ion for t he revocat ion of Com pet ent Aut horit y was direct ed t o consider t he applicat ion and pass appropriat e order as per law, wit hin four weeks t hereaft er. cancellat ion order and t he Learned counsel for t he pet it ioner subm it s t hat a

6. sim ilar order be passed in t he present case also.

7. Ms. Puj a Banga, learned Brief Holder subm it s t hat she has no obj ect ion if pet it ioner is perm it t ed t o m ove appropriat e applicat ion revocat ion of cancellat ion order.

8. Accordingly, present writ pet it ion is disposed of by perm it t ing pet it ioner t o m ove an applicat ion for revocat ion of t he cancellat ion order. I f he m akes such applicat ion wit hin t wo weeks from t oday and also furnishes all t he pending ret urns and deposit s unpaid t ax along w it h int erest and am ount of penalt y, t he Com pet ent Aut horit y shall consider t he pet it ioner’s prayer for revocat ion as per law wit hin four weeks from t he dat e of receipt of such applicat ion.” 3) Bot h inst ant t he counsels subm it pet it ioner also being sim ilarly sit uat ed as t he pet it ioner in t he aforesaid writ pet it ion, t he inst ant writ pet it ion also be disposed of on sim ilar t erm s. t hat t he 4) record. Subm issions of bot h counsels are placed on 5) Writ pet it ion is disposed of on t he above t erm s as in Para 8 of t he order dat ed 24.02.2025.”

2. The subm ission of t he counsels for t he part ies is placed on record. 2

3. The inst ant Writ Pet it ion is disposed of, in t erm s of relief grant ed in Paragraph No. 8 of t he j udgm ent dat ed

24.02.2025, rendered in Writ Pet it ion ( S/ B) No. 39/ 2025.

4. The Writ Pet it ion st ands ordered accordingly. There shall be no order as t o cost s. As a sequel t heret o, m iscellaneous applicat ion( s) , if any pending, shall st and closed. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ A LOK M A H RA , J. Dt : 07 t h May, 2025 Rahul RAHUL PRAJAPA TI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66 e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A19 2FCAD15C390A1AAD7B39857D2540AE4C28A4 898, cn=RAHUL PRAJAPATI 3