2025:UHC:3226-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE MR. MANOJ KUMAR TIWARI, J HON’BLE MR. ASHISH NAITHANI, J WRIT PETITION (M/B) No. 185 of 2025 M/s Upendra Singh Pundir …Petitioner Versus Commissioner State Goods and Services Tax and another …Respondents JUDGMENT : (per HON’BLE MR. MANOJ KUMAR TIWARI, J.) Petitioner is a taxable person, registered under Uttarakhand GST Act, 2017. His GST registration was cancelled vide order dated 21.03.2025. Thus, feeling aggrieved, petitioner has approached this Court. 2. Before passing cancellation order, a show cause notice was issued to the petitioner, which is on record as Annexure No. 2 to this Writ Petition. 3. Perusal thereof reveals that the cancellation was ordered on account of petitioner’s failure to furnish GST returns as required under Section 39 of the Central Goods and Services Act, 2017. 4. Learned counsel for the petitioner submits that the GST returns could not be filed within time due to a communication gap between the petitioner and the tax consultant engaged by him. He assures that petitioner will deposit all outstanding dues of GST with penalty and interest, if any, before the Competent Counsel for petitioner Counsel for respondents : Mr. Tarun Pande, Advocate. Through video conferencing. Ms. Puja Banga, Brief Holder through video conferencing. 1 2025:UHC:3226-DB Authority within two weeks from today. He further submits that petitioner be permitted to move an application for revocation of the cancellation order. 5. Ms. Puja Banga, learned Brief Holder appearing for State submits that she has no objection if petitioner is permitted to move an application for revocation of cancellation order, provided he deposits all outstanding dues of tax, penalty etc., within two weeks. 6. In view of consensus between the parties, the Writ Petition is disposed of by directing the petitioner to deposit all the outstanding dues of GST before Competent Authority within two weeks. He shall also deposit the amount of penalty and interest, if any, within the same period. 7. Subject to petitioner depositing the aforesaid amount, he shall be at liberty to move an application for revocation of the cancellation order. If he makes such application within two weeks from today, the Competent Authority shall take decision in the matter within six weeks’ from the date of receipt of such application. MANOJ KUMAR TIWARI, J. ASHISH NAITHANI, J. Dt: 29th April, 2025 Shiksha 2 SHIKSHA BINJOLA Digitally signed by SHIKSHA BINJOLA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3410ef86ae41ec9fbabcd5dba6b3a2c24 b5aa08b09c12f21822fbd40bf639b1c, postalCode=263001, st=UTTARAKHAND, serialNumber=FD80A2D028949381C52796A542 D7FF0A9BED00E67B5283D205F18FE29BDF5DD9 , cn=SHIKSHA BINJOLA Date: 2025.04.29 18:54:46 +05'30'