HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (MB) No. 86 of 2025 21 March, 2025 KD Submersible and Electricals --Petitioner Versus Commissioner State Goods and Services Tax, Commissionerate Derhadun and another --Respondents ---------------------------------------------------------------------- Presence:- Mr. A.K. Gupta and Mr. R.K. Chauhan, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing. Mr. Shobhit Saharia, learned counsel for respondent no.2. ---------------------------------------------------------------------- JUDGMENT: (per Alok Mahra J.) Petitioner is a taxable person, sole proprietorship registered under GST Act, 2017. His GST registration has been cancelled by respondent no.2 (Annexure No.3) vide order dated 30.04.2024. Challenging the cancellation order, petitioner has filed this Writ Petition. 2. The show cause notice issued to the petitioner on 07.08.2023 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period. 3. 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 1 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. 4. Learned counsel for the petitioner submits that a similar order be passed in the present case also. 5. 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. 6. 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. (G. NARENDAR, C.J.) (ALOK MAHRA, J.) Dated: 21.03.2025 Kaushal 2