Ms Deepak Enterprises v. Union of India

I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL

HON'BLE THE CHI EF JUSTI CE SRI G. NARENDAR AND HON'BLE SRI JUSTI CE ASHI SH NAI THANI

W RI T PETI TI ON ( M/ B) NO. 7 6 0 OF 2 0 2 5

1 7 TH SEPTEMBER, 2 0 2 5

M/ s Deepak Enterprises

…… Petitioner

Versus

Union of India & others

…… Respondents

Counsel for the petitioner : Mr. Pooran Singh Rawat, learned counsel

Counsel for the respondents : Mr. Saurav Adhikari, learned Standing Counsel for the Union of India / respondent No. 1

: Mr. Vikas Verma and Mr. Shobhit Saharia (through VC), learned counsels for the CGST / respondent Nos. 2 & 3

Th e Cou r t m ade t h e follow in g:

JUDGMENT: ( per Hon 'ble Th e Ch ief Ju st ice Sr i G. Nar en d ar )

Heard the learned counsel for the petitioner, the learned Standing Counsel for the Union of India and the learned counsel for the department.

2)

The learned counsel for the petitioner submits that the instant petition may be disposed of in terms of the order passed in W r it Pet it ion ( M/ B) No. 5 4 4 of 2 0 2 5, titled as 'Su n il Ku m ar Vs Com m ission er , Cen t r al Goods an d Ser vices Tax , Deh r adu n & an ot h er ', rendered vide order dated 17.07.2025, by a Co-ordinate Bench, to which one of us was a Member. 3)

The order dated 17.07.2025 reads as under :

"Heard the learned counsel for the petitioner and learned counsel for the respondents.

¶2The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (S/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows : " Ms. Prabha Naithani, learned counsel for the petitioner.

¶2Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.

¶3Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition.

¶4The show cause notice issued to the petitioner on

23.02.2024 reveals that cancellation has been ordered on

account of petitioner's failure to furnish GST returns for prescribed period.

¶5Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter.

¶6Learned counsel for the petitioner submits that a similar order be passed in the present case also.

¶7Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order

¶8Accordingly, present 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."

¶3Both the counsels submit that the instant petitioner also being similarly situated as the petitioner in the aforesaid writ petition, the instant writ petition also be disposed of on similar terms.

¶4Submissions of both counsels are placed on record.

¶5Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025."

4)

This Court has been disposing of several petitions on similar terms as the cancellation is on account of non-filing of periodical returns and the petitioners have undertaken to pay the tax along with interest and penalty. 5)

In that view, this Court has been consistently holding that as the same does not cause any prejudice and loss to the department and also as it involves the fundamental right to carry out trade or business, we deem it appropriate to allow the above writ petition in terms of the Writ Petition (M/ B) No. 544 of 2025 dated 17.07.2025. 6)

Writ petition stands ordered on similar terms.

________________

G. NARENDAR, C.J.

_ _ __ _ _ _ _ _

ASHI SH NAI THANI , J.

Dt: 17TH SEPTEMBER, 2025 Negi

HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2025.09.22 11:28:18 +05'30'