2025:UHC:53 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA 03rd JANUARY, 2025 WRIT PETITION (M/S) NO.3546 of 2024 M/S Kuldeep Singh Contractor ..…Petitioner Versus Commissioner, Central Goods and Services Tax Commissionerate, Dehradun and Another ..…Respondents Counsel for the Petitioner : Mr. Hemant Singh Mahra, Advocate. Counsel for the : Mr. Shobhit Saharia, Respondents Advocate (through video conferencing). 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 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 10/07/2023 Ref No.ZA50723007467M passed by the respondent no.2 (Annexure No.2). (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 1 2025:UHC:53 of the 05CIZPS9158L3ZX of the Petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law. (iii) Issue any other writ order or direction which this Hon’ble Court deem fit and proper, in the circumstances of the present case. (iv) If there is any delay in filling the present writ petition please condone it and accept the writ petition.” 2. Heard Mr. Hemant Singh Mahra, learned counsel for petitioner and Mr. Shobhit Saharia, learned counsel for respondents. 3. Mr. Hemant Singh Mahra, Advocate, has submitted that the petitioner is willing to deposit the entire outstanding dues of tax including interest and penalty within two weeks’ from today and for the said purpose he shall move an application before the Competent Authority. 4. Mr. Shobhit Saharia, Advocate, has sought two weeks’ time to decide the petitioner’s application. 5. With the consent of learned counsel for the parties, the present Writ Petition (No.3546 of 2024) is disposed of with a direction that if the petitioner moves an application and deposits the entire outstanding dues of tax including interest and penalty within two weeks’ 2 2025:UHC:53 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. 6. It is made clear that this Court has not expressed any opinion on the merit of the case. ___________________ ALOK KUMAR VERMA, J. Dt:03.01.2025 Neha 3 NEHA BISHT Digitally signed by NEHA BISHT DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=6f1c15b6305912b3f008e9a4a8038ee7326b08b2d0e018b01be753f 014836d27, postalCode=263001, st=UTTARAKHAND, serialNumber=3D89DC33779FB9677068452F32DE6BA960BFE64D819EE44C A9CCE487B2FE0F92, cn=NEHA BISHT Date: 2025.01.03 18:00:29 +05'30'