Pet it ioner v. Com m issioner, St at e Goods and Services Tax, Com m issionerat e

: Mr. Pooran Lal, learned counsel. Counsel for t he r espondent s. : Ms. Puj a Banga, learned Brief Holder for t he St at e of Ut t arak hand. JUD GM EN T : ( p e r Sr i G. N a r e n d a r , C.J.) Learned counsel 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 of 2025, which cam e t o be passed following t he order in Writ Pet it ion ( M/ B) No. 39 of 2025, which reads as under: “ Heard learned counsel learned Brief Holder for t he St at e. t he t he pet it ioner and

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.

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 1 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. The show cause not ice

4. 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 for prescribed period. furnish GST ret urns issued t o t o

5. Learned counsel for t he pet it ioner relied upon a j udgm ent rendered by learned Single Judge in Wr it 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 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. applicat ion revocat ion

6. Learned counsel for t he pet it ioner subm it s t hat a sim ilar order be passed in t he pr esent 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. pet it ion present writ for revocat ion of 8. Accordingly, disposed of by perm it t ing pet it ioner t o m ove an applicat ion 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 t he wit h int erest and am ount of penalt y, t he Com pet ent pet it ioner’s prayer wit hin four weeks from t he dat e of receipt of such applicat ion.” for revocat ion as per Aut horit y consider

3. Bot h t he counsels subm it 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. 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

2. The subm ission of bot h t he counsels is placed on record.

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 ( M/ B) No. 39 of 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, t he m iscellaneous pet it ions, if any pending, shall st and closed. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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 PRAVINDR A SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3 aeb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC 6179B8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR 3