2025:UHC:10767-DB I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON’BLE THE CHI EF JUSTI CE SRI G. NARENDAR AND HON’BLE SRI JUSTI CE SUBHASH UPADHYAY W RI T PETI TI ON ( M/ B) NO. 1 0 2 4 OF 2 0 2 5 3 RD DECEMBER, 2 0 2 5 M/ s Mohd. Shahnawaz Gold Hosiery …… Petitioner Versus Union of India and others …… Respondents Counsel for the petitioner : Mr. Pooran Singh Rawat, learned counsel Counsel for the respondents : Mr. Vikas Verma, learned counsel Th e Cou r t m ade t h e follow in g: JUDGMENT: ( per Hon ’ble Th e Ch ief Ju st ice Sr i G. Nar en d ar ) Heard the learned counsel for the petitioner and the learned counsel appearing on behalf of the respondents. 1 2025:UHC:10767-DB 2) Learned counsel for the petitioner would submit that the petitioner is willing to pay up all the dues along with interest when the department has no objection for revocation. 3) The learned counsel for the petitioner relies upon the judgment of the Co-ordinate Bench of this Court rendered in W r it Pet it ion ( M/ B) No. 5 4 4 of 2 0 2 5, Su n il Ku m ar Vs Com m ission er , Cen t r al Goods an d Ser vices Tax , Deh r adu n an d an ot h er , disposed of on 17.07.2025. 4) Paragraph 2 of the said judgment reads as under : “The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (M/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows : “Ms. Prabha Naithani, learned counsel for the petitioner. 2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing. 3. Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition. 2 2025:UHC:10767-DB 4. The show cause notice issued to the petitioner on 23.02.2024 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period. 5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter. 6. Learned counsel for the petitioner submits that a similar order be passed in the present case also. 7. Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order 8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.” 5) In that view, the submissions of both the counsels are placed on record, and the instant writ 3 2025:UHC:10767-DB petition is also disposed of in terms of the observations made in Para 8 of the referred judgment. 6) The writ petition is disposed of on the above terms an in Para 8 of the order dated 24.02.2025. 7) There shall be no order as to costs. 8) As a sequel thereto, pending application, if any, shall stand closed. ________________ G. NARENDAR, C.J. _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ SUBHASH UPADHYAY, J. Dt: 3RD DECEMBER, 2025 Negi 4 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aa f116e73351fdaf6878326386908a7f90d575 7, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC5 1A722A6BC552D470EB4FD2F88DDF7C18 DB2A1524A4D, cn=HIMANSHU NEGI Date: 2025.12.04 10:53:36 +05'30'