High Court · 2025

Mr. Pankaj Tiwari, learned counsel. Ms. Puj a Banga, learned Brief Holder for t he St at e t hrough V.C. 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 the petitioner and learned Brief Holder for the St ate. 2) The fact s are not in disput e. Bot h t he counsels are at ad idem regarding t he fact s. Both 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 ition ( 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- 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. 1 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 prescribed period. furnish GST ret urns issued failure t o t o t he pet it ioner revocat ion of Learned counsel t o m ake applicat ion Learned counsel for t he pet it ioner subm it s t hat a sim ilar

5. 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 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. order be passed in t he present case also. 7. Ms. Puj a Banga, learned Brief Holder subm it s t hat she t o m ove has no obj ect ion appropriate applicat ion for revocat ion of cancellat ion order. 8. 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 int erest and ret urns and deposit s unpaid 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.” Accordingly, present writ pet it ion t ax along wit h is perm it t ed if pet it ioner 3) Learned counsel for t he petitioner subm it s t hat t he inst ant petitioner also being sim ilarly sit uat ed as t he petitioner in the aforesaid writ pet ition, t he inst ant writ petition 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 petitioner ’s Application under Section 30 of Cent ral Goods and Services Tax Act , 2017 for revocation of t he cancellation order is already pending. Despit e t he direction by t he Aut hority t o furnish Geo Tag of t he prem ises, in ot her words, latit ude and longit ude of t he prem ises, in which t he business of t he pet it ioner 2 housed, t he sam e has not been furnished. I n view of non- furnishing of t he sam e, t he Application 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 petitioner shall furnish t he sam e wit hin t wo weeks. I f such GPS position of t he office / place of business is furnished by t he petit ioner wit hin two weeks from t oday, t he Application 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. 6) Subm issions of bot h counsels are placed on record. 7) Writ petition is disposed of accordingly. 8) 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 : 11 t h Decem ber, 2025 Sukhbant 3