2025:UHC:919 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA 14TH FEBRUARY, 2025 Writ Petition No. 474 of 2025 (M/S) Ravindra Singh Gariya ...Petitioner Versus State of Uttarakhand and Others …Respondents Counsel for the Petitioner : Ms. Mamta Bisht, Advocate. Counsel for the Respondents: Mr. Tarun Lakhera, Brief Holder. Hon’ble Alok Kumar Verma,J. The present writ petition under Article 226 of the Constitution of India has been filed with the following prayers :- “(I) Issue a writ/s order and direction in the nature of certiorari to quash the impugned GST registration cancellation order dated 16.05.2023 (as Annexed as Annexure No.1) as the petitioner is ready to pay all the balanced tax amount, interest on it if any; (II) Issue a writ, order or direction in the nature of mandamus directing the Respondents authority to permit the petitioner to move an application for revocation of cancellation order under Section 30 of CGST Act and consider the said application in accordance with law; (III) Mould and grant any other suitable Writ, order/s, directions that this Hon'ble Court may deem fit and proper in the facts and circumstances and in the interest of justice, good conscience.” 2. Heard Ms. Mamta Bisht, learned counsel for the 2025:UHC:919 2 petitioner and Mr. Tarun Lakhera, learned Brief Holder for the respondents. 3. Mr. Tarun Lakhera, Advocate, has conceded the submissions of Ms. Mamta Bisht, Advocate, that the present matter is covered by the order dated 28.02.2024, passed in WPMS No. 424 of 2024, order dated 13.03.2024, passed in WPMS No.643 of 2024, order dated 15.07.2024, passed in WPMS No.1897 of 2024 and order dated 10.02.2025, passed in WPMS No. 189 of 2025. 4. Ms. Mamta Bisht, Advocate, submitted on instructions that the petitioner is ready to furnish all the pending GST returns and he will also deposit the entire dues of tax, interest and penalty along with his application for revocation of cancellation order within a period of two weeks’ from today. 5. The said request has not been opposed by the respondents. 6. With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that if the petitioner moves an application for revocation of cancellation order and furnishes all the pending GST returns, which he failed to submit before the competent authority, and, deposits entire outstanding dues of tax, interest and penalty, if any, within two 2025:UHC:919 3 weeks’ from today, the competent authority shall consider and decide the petitioner’s application as per law within a period of two weeks’ thereafter. 7. It is made clear that this Court has not expressed any opinion on the merit of the case. __________________ ALOK KUMAR VERMA, J. Dt: 14.02.2025 Shiv/