High Court · 2025

Mr. Pankaj Tiwari, learned counsel. Mr. Shobhit Saharia, learned counsel. JUD GM EN T : ( p e r M r . G. N a r e n d a r , C.J.) 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 ( M/ 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. 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 regist rat ion Assist ant Com m issioner, Haridwar- Sect or 3 vide order dat ed t he cancellat ion order, pet it ioner has filed t his Writ Pet it ion.

12.03.2024. Challenging cancelled t o issued reveals t he 4. The show cause not ice pet it ioner t hat 23.02.2024 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. revocat ion I f he m akes 8. Accordingly, present writ pet it ion disposed of by perm it t ing pet it ioner t o m ove t he applicat ion cancellat ion order. 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 revocat ion as per law wit hin four weeks from t he dat e of receipt of such applicat ion.” t he pet it ioner’s prayer 3) Learned 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 2 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) Learned counsel for t he respondent s 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 pending. Despit e t he direct ion by t he Aut horit y t o furnish Geo Tag of t he prem ises, in ot her words, lat it ude and longit ude of t he prem ises, in which t he business of t he pet it ioner is housed, t he sam e has not been furnished. I n view of non- furnishing of t he sam e, t he Applicat ion is on t he file. 5) I n t hat view of t he m at t er, we are of t he considered opinion t hat t he pet it ioner shall furnish t he sam e wit hin t wo weeks. I f such GPS posit ion of t he office / place of business is furnished by t he pet it ioner wit hin t wo weeks from t oday, t he Applicat ion shall be considered and disposed of in t erm s of Paragraph No. 8 of t he order passed in WPMB No. 39 of 2025 dat ed

24.02.2025. 4) Subm issions of bot h counsels are placed on record. 3 5) Writ pet it ion is disposed of accordingly. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ A LOK M A H RA , J. Dt : 09 t h June, 2025 NISHANT NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b746 2b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD1 961690560487E670C, cn=NISHANT KUMAR 4