Pet it ioner v. Union of I ndia ot hers

: Mr. Pooran Singh Rawat , learned counsel Counsel for t he respondent s : Mr. Saurav learned St anding Counsel for t he Union of I ndia / respondent No. 1 Adhikar i, : Mr. Vikas Verm a and Mr. Shobhit learned ( t hrough VC) , Saharia counsels for t he CGST / respondent Nos. 2 & 3 Th e Co u r t m a d e t h e f o l l o w i n g : JUD GM EN T: ( p e r H o n ’ b l e Th e Ch i e f Ju st i ce Sr i G. N a r e n d a r ) Heard t he learned counsel for t he pet it ioner, t he learned St anding Counsel for t he Union of I ndia and t he learned counsel for t he depart m ent . 1 2) The learned counsel for t he pet it ioner subm it s t hat t he inst ant pet it ion m ay be disposed of in t erm s of t he order passed in W r i t Pe t i t i o n ( M / B) N o . 5 4 4 o f 2 0 2 5 , t it led as ‘Su n i l K u m a r Vs Co m m i ssi o n e r , Ce n t r a l Go o d s a n d Se r v i ce s Ta x , D e h r a d u n & a n o t h e r ’ , rendered vide order dat ed 17.07.2025, by a Co- ordinat e Bench, t o which one of us was a Mem ber. 3) The order dat ed 17.07.2025 reads as under : “ Heard the learned counsel for the petitioner and learned counsel for the respondents.

2. The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (S/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows : “ Ms. Prabha Naithani, learned counsel for the petitioner.

2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.

3. Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition.

4. The show cause notice issued to the petitioner on

23.02.2024 reveals that cancellation has been ordered on 2 account of petitioner’s failure to furnish GST returns for prescribed period.

5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter.

6. Learned counsel for the petitioner submits that a similar order be passed in the present case also.

7. Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order

8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.”

3. Both the counsels submit that the instant petitioner also being similarly situated as the petitioner in the aforesaid writ petition, the instant writ petition also be disposed of on similar terms.

4. Submissions of both counsels are placed on record.

5. Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025.” 3 4) This Court has been disposing of several pet it ions on sim ilar t erm s as t he cancellat ion is on account of non- filing of periodical ret urns and t he pet it ioners have undert aken t o pay t he t ax along wit h int erest and penalt y. 5) I n t hat view, t his Court has been consist ent ly holding t hat as t he sam e does not cause any prej udice and loss t o t he depart m ent and also as it involves t he fundam ent al right t o carry out t rade or business, we deem it appropriat e t o allow t he above writ pet it ion in t erm s of t he Writ Pet it ion ( M/ B) No. 544 of 2025 dat ed 17.07.2025. 6) Writ pet it ion st ands ordered on sim ilar t erm s. ________________ G. N A REN D A R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ A SH I SH N A I TH A N I , J. Dt : 17 TH SEPTEMBER, 2025 Negi HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI 4