2025:UHC:1954-DB 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA WRIT PETITION (M/B) NO. 67 OF 2025 20TH MARCH, 2025 M/s CFC Carriers Pvt. Ltd. …… Petitioner Versus Commissioner of the State Goods and Services Tax & another …… Respondents Counsel for the petitioner : None present Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State / respondents The Court made the following: JUDGMENT: (per Hon’ble The Chief Justice Sri G. Narendar) Case is called. 2) There is no representation on behalf of the petitioner. 3) Heard the learned Brief Holder for the respondent-State Ms. Puja Banga. 2025:UHC:1954-DB 2 3) The facts involved in the instant writ petition are similar to the facts of Writ Petition (M/B) No. 80 of 2025, wherein this Court after hearing the parties was pleased to dispose of the same by permitting the petitioner to move an application for cancellation of the revocation order. 4) The order in Writ Petition (M/B) No. 80 of 2025, ‘Amit Kumar Garg Vs Commissioner State Goods and Services Tax’, decided on 17.03.2025, reads as under : “Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2) 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 (S/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. 2025:UHC:1954-DB 3 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.” 3) Both the counsels submit that the instant petitioner also being similarly situated as the petitioner in the aforesaid writ petition, the instant writ petition also be disposed of on similar terms. 4) Submissions of both counsels are placed on record. 5) Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025.” 2025:UHC:1954-DB 4 5) In view of the above, the instant writ petition also stands disposed with the similar directions. ________________ G. NARENDAR, C.J. ____________ ALOK MAHRA, J. Dt: 20TH MARCH, 2025 Negi 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=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90 d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF 7C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2025.03.24 11:16:57 +05'30'