High Court · 2025

Dr. Govind Singh Lat wal and Mr. Sanj ay Pande ( t hr ough confer encing) , learned counsels. Counsel for t he Respondent : 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 . Heard learned counsel for t he pet it ioner and learned Brief Holder for t he St at e.

2. Learned counsel for t he part ies subm it t hat t he inst ant writ pet it ion m ay be disposed of in t erm s of t he j udgm ent dat ed 24.06.2025, rendered in Writ Pet it ion ( M/ B) No.408 of 2025, which cam e t o be passed following t he order in Writ Pet it ion ( M/ B) No.71 of 2025, t o which one of us was t he m em ber.

3. The order dat ed 17.03.2025, rendered in Writ Pet it ion ( M/ B) No.71 of 2025, reads as under: - 1 “ 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.

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 2 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. 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.”

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 alongwit 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.408 of 2025 dat ed

24.06.2025. 3 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, pending applicat ion, if

8. any, shall st and closed. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ G. N A REN DA R, C.J. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ SUBH A SH UPA D H YA Y, J. Dt : 10 t h Oct ober, 2025 NI SHANT 4