High Court · 2025

Mr. Eshan Sachdeva, learned counsel. Ms. Puj a Banga, learned Brief Holder for t he St at e. Mr. Shobhit Saharia, learned counsel for respondent No. 2. 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 t he pet it ioner, learned Brief Holder for t he St at e and learned counsel for respondent No. 2. 2) The fact s are not in disput e. The counsels are at ad idem regarding t he fact s. Learned 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.

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 has been cancelled by Assist ant Com m issioner, Haridwar- 12.03.2024. Sect or Challenging t he cancellat ion order, pet it ioner has dat ed 3 1 filed t his Writ Pet it ion. failure

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 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 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. for revocat ion of

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 perm it t ed t o m ove appropriat e applicat ion for revocat ion of cancellat ion order. if pet it ioner

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 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) 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 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 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 2 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. 5) Writ pet it ion is disposed of accordingly. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SUBH A SH UPA D H YA Y, J. Dt : 4 t h Sept em ber, 2025 Rat hour PRAVIND RA SINGH RATHOUR RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd133237 79d9e3aeb1097d17dbb53d481cabd2594 6eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92 A40CC6179B8E010331BA695239171F906 FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR 3