Mohammad Shahnavaz v. Assistant Commissioner Sgst

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 SUBHASH UPADHYAY

1 7 TH DECEMBER, 2 0 2 5

W RI T PETI TI ON ( M/ B) No. 1 08 2 OF 2 0 2 5

Mohammad Shahnavaz.

…Petitioner Versus

Assistant Commissioner, State Goods and Service Tax.

…Respondent

Counsel for the petitioner.

: Mr. Ravindra S. Rawat, learned counsel.

Counsel for the respondent.

: Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand.

JUDGMENT : (per Sr i G. Nar en d ar , C.J.)

Heard learned counsel for the petitioner, and the learned Brief Holder for the State of Uttarakhand.

2.

Both counsels submit that the issue raised in the present Writ Petition is covered by an order of this Court dated 24.02.2025, rendered in Writ Petition (M/ B) No. 39/ 2025. The order disposing of Writ Petition (M/ B) No. 39 of 2025 is placed before this Court, and the same reads as under: "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.

The submissions of both the counsels are placed on record.

4.

In that view, the instant Writ Petition also stands disposed of in terms of relief granted in Paragraph No. 8 of the order noted supra.

5.

The Writ Petition stands ordered accordingly. There shall be no order as to costs.

As a sequel thereto, the miscellaneous petitions, if any pending, shall stand closed.

_ _ _ _ _ _ __ _ G. NARENDAR, C.J.

_ _ _ _ _ _ __ _ _ _

SUBHASH UPADHYAY, J.

Dt: 17th December, 2025 Rahul

RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

2.5.4.20=aa4fa3bee6691397758b14516ed3 e66e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8 A192FCAD15C390A1AAD7B39857D2540AE 4C28A4898, cn=RAHUL PRAJAPATI Date: 2025.12.29 10:59:04 +05'30'