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