2025:UHC:5663-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 3RD JULY, 2025 WRIT PETITION (M/B) No. 458 OF 2025 M/s Chandra Shekar Joshi …..…Petitioner Versus Commissioner, State Goods and Services Tax, Dehradun and another. …Respondents Counsel for the petitioner. : Mr. Tarun Pande, learned counsel. Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. JUDGMENT : (per Sri G. Narendar, C.J.) Petitioner submits that the issue involved in the present Writ Petition is similar to the issue dealt with by this Court, while disposing of Writ Petition (M/B) No. 39 of 2025, vide order dated 24.02.2025, and Writ Petition (M/B) No. 79 of 2025 disposed of vide order dated 17.03.2025. 2. The order disposing of Writ Petition (M/B) No. 79 of 2025 is placed before this Court, and the same 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 (M/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. 2025:UHC:5663-DB 2 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. 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.” 3. The submissions of both the counsels are placed on record. 2025:UHC:5663-DB 3 4. The instant Writ Petition is disposed of in terms of relief granted in Paragraph No. 8 of the order dated 24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025. 5. The Writ Petition stands ordered accordingly. There shall be no order as to costs. As a sequel thereto, the miscellaneous petitions, if any pending, shall stand closed. _______________ G. NARENDAR, C.J. _____________ ALOK MAHRA, J. Dt: 3rd July, 2025 Rathour PRAVINDR A SINGH RATHOUR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d 9e3aeb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40 CC6179B8E010331BA695239171F906FD5C45 C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.07.04 12:14:42 +05'30'