2025:UHC:9050-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No. 862 of 2025 10th October, 2025 Aries Consultant --------Petitioner Versus Commissioner, State Goods and Services Tax, Commissionerate, Dehradun, Uttarakhand and another -------Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, Advocate for the petitioner. Mr. Shobhit Saharia, learned counsel for the respondents. ---------------------------------------------------------------------- JUDGMENT : (per Mr. SUBHASH UPADHYAY, J.) Petitioner has filed the present Writ Petition with the following prayers: (i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 11.01.2025 (Annexure No.3) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. 1 2025:UHC:9050-DB (ii) Issue a suitable, writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application u/S 30 of the UKGST/CGST Act, 2017, for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN05AXPPM9763NIZG of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law. 2. The facts are not in dispute and both the counsels are at ad idem regarding the facts and submit that the present Writ Petition can be disposed of in terms of the order dated 17.07.2025, passed in Writ Petition No. 544 of 2025, Sunil Kumar Versus Commissioner, State Goods & Services Tax and Another,. Copy of the Order dated 17.07.2025 is enclosed as Annexure-4 to the Writ Petition. The aforesaid writ petition was disposed of in terms of the order dated 24.02.2025, passed in Writ Petition (S/B) No. 39 of 2025, wherein the Hon’ble Court was pleased to held as hereunder: “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-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition. 2 2025:UHC:9050-DB 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. Both the counsels submit 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 3 2025:UHC:9050-DB record. 5. Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025. (G. NARENDAR, C. J.) (SUBHASH UPADHYAY, J.) Dated: 10.10.2025 Kaushal 4