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. Pooja Banga, learned Brief Holder for

the State of Uttarkhand submit that they don’t have any objection if writ petition is disposed of by permitting petitioner to move appropriate application for revocation of cancellation order.

8. Accordingly, the 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.

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

11.08.2025 Aswal N AS IT W I R A A L J SINGH DDU29s1De.5F TiN a 5r g E1 ti :4ae5 2Atc l:8 a e2N =R 2 l Aa0IA u0 yN 35 =m K 2 08 s,e 5 Hi f o 5ba g 3 . A= 03 ce n , 81 NH pr e =6 .7oD 1 IdG7 24s ,b 5 6 H t 0 a7 FE y l 5 Ce B BC N : O 50 o I 740 T 6 U d8C,: e R 5c R B= T 1n 1 A F 2= eO -0 J 0 69 N FS 7 33B I I ' 0 U T N 07fTG 6R1 ' 89 H ,A A9 8s J A 3R Ct =S 4AS BI fU WK N60T H F7 G A 14A H L A07N CRA D A20 S , CKW o5EH u A a3A = DLN8H 25D I 6 Gf,F9 H 58 C0C 22OaU D3RaA0T C8 O Fb4 F0F 84d611306C