2025:UHC:10930-DB 1 HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Bench No. 1046 of 2025 09th December, 2025 Deopa Enterprises …………Petitioner Versus Commissioner State Goods And Services Tax and Another …………Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, learned counsel for the petitioner. Mr. Pooja Banga, learned Brief Holder for the State/respondent nos. 1 & 2. ---------------------------------------------------------------------- Coram: Hon'ble Ravindra Maithani, J. Hon'ble Alok Mahra, J. Hon'ble Ravindra Maithani, J. (Oral) By means of the instant petition, the petitioner seeks the following reliefs:- (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 16.12.2023 (Annexure No.3 to writ petition) as the petitioner is ready to pay all the balance tax, interest on it and late fee if any. (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 GSTIN 2025:UHC:10930-DB 2 05ASMPC5061H1ZX of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law. 2. Heard learned counsel for the parties and perused the record. 3. At the very outset, learned counsel for the petitioner would submit that the matter is squarely covered by the judgment dated 07.11.2025, passed by the Division Bench of this Court in Writ Petition No.939 of 2025, M/s Roop Singh Vs. Commissioner, State Goods and Service Tax Commissionerate, Dehradun and Others. 4. Learned counsel for the State/respondents admits this fact. 5. The matter is covered, therefore, instant petition is decided in terms of the judgment dated 07.11.2025, passed by the Division Bench of this Court in Writ Petition No.939 of 2025, M/s Roop Singh Vs. Commissioner, State Goods and Service Tax Commissionerate, Dehradun and Others. (Alok Mahra, J.) (Ravindra Maithani, J.) 09.12.2025 09.12.2025 Mamta