High Court · 2025

Mr. Vikas Pande and Mr. Am it Kapri, 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 t he pet itioner and t he learned Brief Holder for t he respondent St at e. 2) The learned counsel for t he parties subm it t hat t he inst ant petition m ay be disposed of in t erm s of t he j udgm ent dat ed 24.06.2025, rendered in Writ Petition ( M/ B) No. 408 of 2025, which cam e t o be passed following t he order in Writ Petition ( 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 Petition ( M/ B) No. 71 of 2025, reads as under: “ Heard t he learned counsel for t he pet it ioner and learned Brief Holder for the State. 1

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 (M/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows: “ Ms. Prabha Nait hani, lear ned counsel for t he pet it ioner.

2. Ms. Puj a Banga, learned Br ief Holder 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.

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 or dered on account of pet it ioner ’s failur e 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 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 per m it t ed t o m ove appropr iat e applicat ion for revocat ion of cancellat ion or der. 2

8. Accordingly, pr esent writ pet it ion is disposed of by perm it t ing pet it ioner t o m ove an applicat ion revocat ion of t he cancellat ion order. I f he m akes such applicat ion wit hin t wo weeks fr om 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 instant pet it ioner also being sim ilar ly sit uat ed as t he pet it ioner 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 dated 24.02.2025.” 4) This Court has been disposing of several pet itions 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 itioners 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 t o t he depart m ent and also as 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 ition in t erm s of t he Writ Pet ition ( M/ B) No. 408 of 2025 dat ed 24.06.2025. 6) Writ petition st ands ordered on sim ilar t erm s. 3 7) 8) There shall be no order as t o cost s. As a sequel t heret o, pending applicat ion, if any, 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 4