Ms Hukam Singh Danu v. The Assistant Commissioner

HI GH COURT OF UTTARAKHAND AT NAI NI TAL HON'BLE THE CHI EF JUSTI CE MR. G. NARENDAR AND HON'BLE SRI JUSTI CE SUBHASH UPADHYAY 1 0 TH OCTOBER, 2 0 2 5 W RI T PETI TI ON ( M/ B) NO. 81 9 OF 2 0 2 5 M/ s Hukam Singh Danu

…...Petitioner. Ver su s The Assistant Commissioner, State Goods and Services Tax …….Respondent.

Counsel for the Petitioner : Dr. Govind Singh Latwal and Mr. Sanjay Pande (through video conferencing), learned counsels. Counsel for the Respondent : Ms. Puja Banga, learned Brief Holder.

JUDGMENT :(per Mr . G. Nar en dar , C.J.)

Heard learned counsel for the petitioner and learned Brief Holder for the State.

2.

Learned counsel for the parties submit that the instant writ petition may be disposed of in terms of the judgment dated 24.06.2025, rendered in Writ Petition (M/ B) No.408 of 2025, which came to be passed following the order in Writ Petition (M/ B) No.71 of 2025, to which one of us was the member.

3.

The order dated 17.03.2025, rendered in Writ Petition (M/ B) No.71 of 2025, reads as under: -

"Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2) The 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." 3) Both 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. 4) Submissions of both counsels are placed on record. 5) Writ 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 alongwith 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.408 of 2025 dated

24.06.2025.

A

¶6The writ petition stands ordered accordingly.

¶7There shall be no order as to costs.

¶8As a sequel thereto, pending application, if any, shall stand closed.

________________ G. NARENDAR, C.J.

__________________

SUBHASH UPADHYAY, J. thDt: 10 October, 2025 NISHANTa