Office Notes,

reports, orders or proceedings

SL.

Date or directions COURT’S OR JUDGE’S ORDERS

No.

and Registrar’s

order with Signatures

WPMB/ 612/ 2025

Hon’ble Manoj Kumar Tiwari, J.

Hon’ble Subhash Upadhyay, J.

1. Mr. Tushar Upadhyaya, learned

counsel for the petitioner.

2. Ms. Pooja Banga, learned Brief

Holder for the State of Uttarakhand.

3. Mr. Shobhit Saharia, learned

counsel for respondent nos. 2 & 3.

4. Petitioner is a taxable person, registered under Central GST Act, 2017. His GST registration was cancelled vide order dated 26.02.2023. Thus, feeling aggrieved by the cancellation order, he

has approached this Court.

5. The show cause notice issued to petitioner (annexure no. 3 to the writ petition) indicates that his GST registration was cancelled due to non furnishing of GST return for six

consecutive months.

6. Learned counsel for the petitioner relied upon a final order passed by coordinate Bench of this Court in WPMB No. 39 of 2025 and also a final order passed by learned Single Judge in WPMS No. 3283 of 2024 for contending that petitioner be permitted to move an application seeking revocation of the

cancellation order.

7. Mr. Shobhit Saharia, learned counsel for respondent nos. 2 & 3 and Ms.