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2025 DAILYLAW 6691 (UTT)

MISWAHUDDIN v. ASSISTANT COMMISSIONER STATE TAX

WPMB/241/2025 · 2025-05-20

Ashish Naithani, Manoj Kumar Tiwari

body2025

Judgment text

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2025:UHC:4154-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/B) No.241 of 2025 Miswahuddin ...Petitioner Vs. Assistant Commissioner ... Respondent Presence: Mr. Rahul Singh, learned counsel for petitioner appearing through V.C. Mr. Yogesh Chandra Tiwari, learned Standing Counsel for respondent. Coram: Hon’ble Manoj Kumar Tiwari, J. Hon’ble Ashish Naithani, J. JUDGMENT: (per Hon’ble Justice Sri Manoj Kumar Tiwari) Petitioner is a taxable person registered with Central GST. His GST registration was cancelled vide order dated 17.11.2023. Thus, feeling aggrieved, petitioner has approached this Court challenging the cancellation order. 2. Perusal of show cause notice dated 21.09.2023 reveals that petitioner had not furnished GST returns for prescribed periods. 3. Learned counsel for petitioner has drawn attention of this Court to the order passed by Coordinate Bench of this Court on 17.03.2025 in Writ Petition (M/B) No.71 of 2025. He submits that writ petition may be disposed of in terms of judgment rendered by Coordinate Bench of this Court in Writ Petition (M/B) No.71 of 2025, on 17.03.2025. 1 2025:UHC:4154-DB 4. Mr. Yogesh Chandra Tiwari, learned Standing Counsel appearing for respondent, fairly submits that he has no objection if writ petition is disposed of in terms of the said judgment. 5. We accordingly, dispose of the instant writ petition in terms of judgment rendered by Coordinate Bench of this Court in Writ Petition (M/B) No.71 of 2025, on 17.03.2025. (Ashish Naithani, J.) (Manoj Kumar Tiwari, J.) 20.05.2025 Arti 2 ARTI SINGH Digitally signed by ARTI SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=487ed955e722ba65aab55409e686c12fb83a19325e8b66890fbee418e7b69c0d, postalCode=263001, st=UTTARAKHAND, serialNumber=26DC90E00D839E3E8714131F235087D2D87E133C57E7F4A7B2E734BE2521F982, cn=ARTI SINGH Date: 2025.05.20 19:18:22 +05'30'