2025:UHC:52 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA 03rd JANUARY, 2025 WRIT PETITION (M/S) NO.3701 of 2024 M/S Narayan Singh Patni 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 quashing the order dated 31.05.2024 (Annexure No.2) (Ref. No.ZA050524043378J) passed by the respondent No.2, whereby GST Registration No.05AWOPP9002D3ZJ of the petitioner’s was cancellation. (ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of 1 2025:UHC:52 the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of GST Registration No. 05AWOPP9002D3ZJ of the Petitioner and further direction issued to the Respondent No.2 to consider the revocation 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’ and for this purpose he shall move his application to 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.3701 of 2024) is disposed of with a direction that if the petitioner moves 2 2025:UHC:52 an application and deposits the entire outstanding dues of tax including interest and penalty 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. 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=6f1c15b6305912b3f008e9a4a80 38ee7326b08b2d0e018b01be753f014836 d27, postalCode=263001, st=UTTARAKHAND, serialNumber=3D89DC33779FB96770684 52F32DE6BA960BFE64D819EE44CA9CCE4 87B2FE0F92, cn=NEHA BISHT Date: 2025.01.03 18:02:06 +05'30'