2025:UHC:8278-DB 1 HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON’BLE SRI JUSTICE ASHISH NAITHANI 17TH SEPTEMBER, 2025 WRIT PETITION (M/B) NO. 767 OF 2025 M/s Eco Amica Packaging …...Petitioner Versus Superintendent of State Goods & Services Vikasnagar, Sector-2, Dehradun, Uttarakhand. ..Respondent Counsel for the petitioner : Mr. Ankur Sharma, learned counsel. Counsel for the respondent : Mr. Shobhit Saharia, learned counsel. JUDGMENT :(per Mr. G. Narendar, C.J.) Heard the learned counsel for the petitioner and the learned counsel for the respondent. 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 Naithani, learned counsel for the petitioner. 2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing. 3. Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar- 2025:UHC:8278-DB 2 Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition. 4. The show cause notice issued to the petitioner on 23.02.2024 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period. 5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter. 6. Learned counsel for the petitioner submits that a similar order be passed in the present case also. 7. Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order. 8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.” 3) Learned counsel for the petitioner submits that the instant petitioner also being similarly situated as the petitioner in the aforesaid writ petition, the instant writ petition also be disposed of on similar terms. 4) Submissions of both counsels are placed on record. 2025:UHC:8278-DB 3 5) The instant writ petition is disposed of in terms of Paragraph No. 8 of the order passed in WPMB No. 39 of 2025 dated 24.02.2025. ________________ G. NARENDAR, C.J. _________________ ASHISH NAITHANI, J. Dt: 17th September, 2025 Rathour PRAVIND RA SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e 3aeb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40C C6179B8E010331BA695239171F906FD5C45C4 E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.09.23 09:47:44 +05'30'