KAUSHALENDER KUMAR SINGH v. ASSISTANT COMMISSIONER
WPMB/286/2025 · 2025-05-22
Ashish Naithani, Manoj Kumar Tiwari
body2025
DailyLaw.ai
[ 2025 DAILYLAW 6894 (UTT) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 6894 (UTT) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
2025:UHC:4282-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s
order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/286/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Ashish Naithani, J. Mr. Rohit Arora, Advocate for the petitioner. Ms. Pooja Banga, Brief Holder for the State through V.C.
2. Petitioner is a taxable person, registered under the GST Act, 2017. His GST registration was cancelled by Assistant Commissioner, Dehradun, Sector-7 vide order dated 05.08.2023 on account of his failure to furnish GST returns for 6 consecutive months. Thus, feeling aggrieved petitioner has approached this Court, challenging the cancellation order.
3.
Learned counsel for the petitioner has drawn attention of this Court to an order passed by coordinate bench in Writ Petition (S/B) No. 39 of 2025. He, therefore, submits that writ petition be decided in the terms of the said
order.
4. Ms. Pooja Banga, learned Brief Holder appearing for the respondent submits that she has no objection if the petition is decided in terms of the said order.
5. Accordingly, writ petition is disposed of by permitting petitioner to move an application
2025:UHC:4282-DB 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.
(Ashish Naithani, J.) (Manoj Kumar Tiwari, J.) 22.05.2025
Mahinder/
MAHINDER SINGH Digitally signed by MAHINDER SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=da6212e6e78d94ed3134842bc6a8d6ca168979ca7b8c2f031 a92d1a18b08923c, postalCode=263001, st=UTTARAKHAND, serialNumber=AB77B7C5B240908B392BE84F5CDD4C2AF35DC4626 D305B1BC9EA4BABA43D2B8F, cn=MAHINDER SINGH Date: 2025.05.23 19:25:11 +05'30'