2025:UHC:662 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA 10th FEBRUARY, 2025 WRIT PETITION (M/S) NO.101 of 2025 Rajendar Kumar ..…Petitioner Versus Assistant Commissioner, Central Goods and Service Tax and Another ..…Respondents Counsel for the Petitioner : Mr. Ravindra S. Rawat, Advocate. Counsel for the Respondents : Mr. Shobhit Saharia. Hon’ble Alok Kumar Verma,J. Present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:- “(i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No.ZA050824013736J dated 20.08.2024 (Annexure-1) issued by the Respondent No.2; as petitioner is ready to pay all the balance tax, interest on it and late fee if any. (ii) Issue a writ, order or direction, in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No.ZA050524010799G dated 14.05.2024 (Annexure-2) issued by the Respondent; 1 2025:UHC:662 (iii) Issue a writ, order or direction, in the nature of certiorari quashing the Show Cause Notice for rejection of application for revocation of cancellation of registration bearing Reference No.ZA051024024758P dated 25.10.2024 (Annexure No.4) the Respondent No.1; as petitioner is ready to pay all the balance tax, interest on it and late fee if any (iv) Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the Petitioner; (v) Issue any other writ, order or direction and/or allow any other consequential relief as expedient in law, on the facts and circumstances of the case.” 2. Heard Mr. Ravindra S. Rawat, learned counsel for petitioner and Mr. Shobhit Saharia, learned counsel for respondents. 3. Mr. Ravinder S. Rawat, Advocate, has submitted that the petitioner is willing to deposit the entire outstanding dues of tax including interest and penalty, if any, within two weeks’ from today. 4. The said submission has not been opposed by the respondents. 5. Admittedly, the present matter is covered by 2 2025:UHC:662 the order dated 03.01.2025, passed in WPMS No.3701 of 2024. 6. With the consent of learned counsel for the parties, the present Writ Petition (No.101 of 2025) is disposed of with a direction that in case the petitioner deposits the entire outstanding dues of tax with interest and penalty, if any, and submits his application along with a certified copy of this order within two weeks’ from today, the Competent Authority shall consider the application of the petitioner and pass an appropriate order as per law within a period of two weeks’ thereafter. 7. It is made clear that this Court has not expressed any opinion on the merit of the case. ___________________ ALOK KUMAR VERMA, J. Date: 10.02.2025 Neha 3