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High Court of Uttarakhand · body

2025 DAILYLAW 10840 (UTT)

MS AMAR SINGH BISHT v. THE ASSISTANT COMMISSIONER

WPMB/748/2025 · 2025-09-04

G Narendar, Subhash Upadhyay

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS 23.09.2025 WPMB No. 748 of 2025 Hon’ble G. Narendar, C.J. Hon’ble Subhash Upadhyay, J. Dr. Govind Singh Latwal, learned counsel for the petitioner- applicant. 2. Ms. Puja Banga, learned Brief Holder for the State. Modification Application (MCC No.02 of 2025) 3. Heard the learned counsel for the applicant- petitioner and learned Brief Holder for the State. 4. It is submitted that the respondent-officer is refusing to consider the revocation of the order cancelling the registration on the premise that the same is not the part of the directions issued by this Court, and that only the officer has been directed to look into the rectification of the application. 5. It is needless to say, in the event, the rectification application is ordered in favour of the petitioner therein then the cancellation proceedings cancelling the registration would have to be re- visited. 6. In that view, we dispose of the modification application by directing the petitioner- applicant to make a representation to the Assistant Commissioner, State Goods and Services Tax, Bageshwar, Uttarakhand to also consider the recalling and revoking the order cancelling the petitioner’s GST registration. (Subhash Upadhyay, J.) (G. Narendar, C.J.) 23.09.2025 23.09.2025 NISHANT