2025:UHC:11565-DB SL. No. Dat e Of f ice Not es, r ep or t s, or d er s or p r oceed in g s or d ir ect ion s an d Reg ist r ar ’s or d er w it h Sig n at u r es COURT’S OR JUDGE’S ORDERS W PMB 1 0 1 9 / 2 0 2 5 Hon ’ble Man oj Ku m ar Tiw ar i, J. Hon ’ble Su bh ash Upadh yay, J. Mr. Tarun Pande, Advocate, for the petitioner. Ms. Pooja Banga, Brief Holder, for the State. (2) Petitioner is aggrieved by cancellation of his GST Registration due to non-filing of GST Return for consecutive six months. In this writ petition, petitioner has sought 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 15/ 12/ 2023 (Annexure No. 3 to W.P) 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 under Section 30 of the UKGST/ CGST Act 2017, for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN 05BJLPG7240K1Z3 of the Petitioner and further direct the Respondent No. 2 to consider the application of the Petitioner in accordance with the law.” (3) Learned Counsel for the petitioner submits that identical issue was decided by coordinate Bench of this Court in WPMS No. 939 of 2025. 2025:UHC:11565-DB (4) Ms. Pooja Banga, learned State Counsel, concedes that this writ petition can be decided in terms of the judgment rendered in Writ Petition (M/ B) No. 939 of 2025. (5) In view of the consensus between the parties, this writ petition is also decided in terms of the judgment rendered in Writ Petition (M/ B) No. 939 of 2025. ( Su bh ash Upadh y ay , J.) ( Man oj Ku m ar Tiw ar i, J.) 2 4 .1 2 .2 0 2 5 Pr PRABODH KUMAR Digitally signed by PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3ae ab198d462503, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052 DF6FCA58C67F3C91957BE53, cn=PRABODH KUMAR Date: 2025.12.24 14:12:26 +05'30' 2025:UHC:11565-DB