2025:UHC:9953-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. 960 of 2025 11th November, 2025 Ganesh Singh Kholia -----------Petitioner Versus Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand -------Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, learned for the petitioner. Ms. Pooja Banga, learned Brief Holder for the State of Uttarakhand ---------------------------------------------------------------------- JUDGMENT : (per Mr. SUBHASH UPADHYAY, J.) The petitioner has filed the present Writ Petition with the following prayer: “i. Issue a writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration Order dated 27.12.2023 (Annexure No 3 to W.P.) as petitioner has updated his bank account details in the GST portal. ii. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer a representation before the respondent no.2 as the petitioner has cured the deficiency due to which the impugned order was passed.” 2. Learned counsel for the petitioner submits that the GST registration of the petitioner was 1 2025:UHC:9953-DB cancelled due to non-updating of the Bank Account details and now he has updated his Bank Account details on the GST portal. 3. Learned counsel for the petitioner submits that as the Bank Account details has been updated with the respondent-department, as such, petitioner may be given a liberty to move representation to the respondent-department and the respondent- department may be directed to decide the said representation within a stipulated period. 4. Learned counsel for the respondents submits that she has no objection to the said prayer made by learned counsel for the petitioner. 5. The said submission is taken on record. 6. Accordingly, the Writ Petition is disposed of. It is provided that the petitioner shall move a representation to the respondent no.2 within a period of 15 days from today and if such representation is moved, the respondent no. 2 shall consider and decide the said representation strictly in accordance with law within a period of four weeks from the date of production of certified copy of this order. (G. NARENDAR, C. J.) (SUBHASH UPADHYAY, J.) Dated: 11.11.2025 Kaushal 2