IN THE HIGH COURT OF UTTARAKHAND

AT NAINITAL

THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA

3^rd NOVEMBER, 2023

WRIT PETITION (M/S) NO. 3082 of 2023

M/S Wahid Hussain Contractor GSTIN (05JSPH5470N2ZL)

..…Petitioner

Versus

Commissioner,

State

Goods

and

Services

Tax

Commissionerate , Dehradun and Another

..…Respondents

Counsel for the Petitioner

:

Mr. Shariq Khurshid,

Advocate holding brief

of Mr. Prince Chauhan,

Advocate.

Counsel for the Respondents :

Mr.

Tarun

Lakhera,

Standing Counsel.

Hon’ble Alok Kumar Verma,J.

Present Petition has been filed under Article 226

of the Constitution of India with the following prayers:-

“(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 18.12.2021 (Annexure No. 3 to W.P.) as

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 U/S30 of the UK GST/CGST Act 2017, for

filing an application for revocation of the cancellation of

the GSTIN(05JSPH5470N2ZL), of the petitioner and

further direct the Respondent no. 2 to consider the

application of the petitioner in accordance with law.

(iii) Issue any other writ, order or direction which this

Hon’ble

Court

deems

fit

and

proper,

in

the

circumstances of the present case.“

2

2.

Heard Mr. Shariq Khurshid, learned counsel

holding brief of Mr. Prince Chauhan, learned counsel for the

petitioner and Mr. Tarun Lakhera, learned Standing Counsel

for respondents.

3.

Mr. Shariq Khurshid, learned counsel appearing

for the petitioner submits that the petitioner is ready to pay

all the dues. He submits that the present mater is covered

by the order passed in Writ Petition No. 75 of 2023 (M/S)

and Writ Petition No. 501 of 2023 (M/S), therefore, he

requests to decide the present Writ Petition in terms of the

said orders. He further submits that the petitioner will

submit his representation before the Competent Authority

within two weeks’ from today.

4.

The said request has not been opposed by learned

counsel for respondent nos. 1 & 2. He has sought four

weeks’ period to decide the representation of the petitioner.

5.

With the consent of both the parties, present Writ

Petition (No. 3082 of 2023) is being decided with a direction

that in case, petitioner moves his representation for

revocation of the cancellation order, under Section 30 of the

Central Goods and Services Tax Act, 2017 along with all the

GST returns, outstanding tax and dues, if any, within two

weeks’ from today, the Competent Authority shall consider

the petitioner’s representation and pass appropriate order in

accordance with law, within four weeks’ thereafter.

6.

It is made clear that this Court has not expressed

any opinion on the merit of the case.

___________________

ALOK KUMAR VERMA, J.

Dt: 03.11.2023

Shiksha