High Court · 2025

Mr. Tarun Pande, learned counsel. Ms. Puj a Banga, learned Brief JUD GM EN T : ( p e r M r . G. N a r e n d a r , C.J.) Holder . Hear d learned counsel for t he pet it ioner and learned Brief Holder for t he St at e.

2. The fact s ar e 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 ( M/ B) No. 39 of 2025 dat ed 24.02.2025, was pleased t o hold and order as follows: - “ 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 t he pet it ioner. 1

2. Ms. Puj a Banga, learned Brief Holder for t he St at e of Ut t arakhand t hrough video conferencing.

3. Pet it ioner is a t axable person, regist ered under GST Act , 2017. His GST r egist 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 filed 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 revocat ion of t he cancellat ion order and t he 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.

6. Learned counsel for t he pet it ioner subm it s t hat a 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 for 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 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 wit 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 t he counsels subm it t hat t he inst ant 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. 2 4) Subm issions of bot h counsels are placed on record. 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.”

3. Lear ned counsel for t he pet it ioner subm it s t hat t he inst ant 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.

4. Lear ned St at e Counsel would furt her elaborat e and would subm it t hat in t he inst ant case, t he pet it ioner ’s Applicat ion under Sect ion 30 of Cent ral Goods and Services Tax Act , 2017 for revocat ion of t he cancellat ion order is already rej ect ed. Despit e t he direct ion by t he Aut horit y t o furnish r eply t o t he show- cause not ice wit hin t he t im e specified t herein, t he sam e has not been furnished. I n view of non- fur nishing of t he sam e, t he Applicat ion of t he pet it ioner for r evocat ion has been dism issed.

5. Accordingly, pr esent writ pet it ion is disposed of by perm it t ing pet it ioner t o m ove an applicat ion 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 fur nishes all t he pending ret urns and deposit s unpaid t ax along wit 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 r eceipt of such applicat ion. 3

6. I n t he event , if t he pet it ioner is of t he opinion t hat t he t ax calculat ed is excessive on account of any m at hem at ical err or or calculat ion error, it is open t o t he pet it ioner t o work- out a calculat ion and subm it t he sam e and m ake an applicat ion for r efund of t he excessive am ount . I f such applicat ion is m ade, t he sam e shall be consider ed st rict ly in accor dance wit h law.

9. Writ Pet it ion st ands ordered accordingly. Ther e shall be no order as t o cost s. As a sequel t heret o, pending applicat ion, if any, shall st and closed. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ A LOK M A H RA , J. Dt : 16 t h June, 2025 NI SHANT NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd631 33605ca57cdc00ec2b7462b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7 C9C20892BC63A055CFD1961690560487E670C, cn=NISHANT KUMAR 4