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2025 Supreme(Online)(UK) 12043

HIGH COURT OF UTTARAKHAND
MS VAIBHAV TRADERS – Appellant
Versus
COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE – Respondent
WPMB 1019 / 2025



##PAGE1##

2025:UHC:11565-DB

Office Notes,

reports, orders

or proceedings

S NL o.

.

Date or directions COURT’S OR JUDGE’S ORDERS

and Registrar’s

order with

Signatures

WPMB 1019/ 2025

Hon’ble Manoj Kum ar Tiw ari, J.

Hon’ble Subhash Upadhyay, J.

Mr. Tarun Pande, Advocate, for the

petitioner.

Ms. Pooja Banga, Brief Holder, for

the State.

(2) Petitioner is aggrieved by

cancellation of his GST Registration due to

non-filing of GST Return for consecutive six

months. In this writ petition, petitioner has

sought the following reliefs:

“i. Issue a suitable writ, order or

direction in the nature of certiorari calling

the record of the case and quash the

cancellation of GST Registration order

dated 15/12/2023 (Annexure No. 3 to W.P)

as the petitioner is ready to pay all the

balance tax, interest on it and late fee if

any.

ii. Issue a suitable writ, order or

direction in the nature of mandamus

permitting the petitioner to prefer an

application under Section 30 of the

UKGST/CGST Act 2017, for filing an

application for revocation of the

cancellation of the GST registration bearing

number GSTIN 05BJLPG7240K1Z3 of the

Petitioner and further direct the

Respondent No. 2 to consider the

application of the Petitioner in accordance

with the law.”

(3) Learned Counsel for the petitioner

submits that identical issue was decided by

coordinate Bench of this Court in WPMS No.

939 of 2025.

##PAGE2##

2025:UHC:11565-DB

(4) Ms. Pooja Banga, learned State

Counsel, concedes that this writ petition

can be decided in terms of the judgment

rendered in Writ Petition (M/B) No. 939 of

2025.

(5) In view of the consensus between

the parties, this writ petition is also decided

in terms of the judgment rendered in Writ

Petition (M/B) No. 939 of 2025.

(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.)

24.12.2025

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2025:UHC:11565-DB

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