M/S Sanskrati Loke Kala Samiti v. Commissioner Cgst

2025:UHC:9968-DB

HIGH COURT OF UTTARAKHAND AT NAINITAL HON'BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON'BLE SRI JUSTICE SUBHASH UPADHYAY

12TH NOVEMBER, 2025

WRIT PETITION (M/B) NO. 962 OF 2025 M/s Sanskrati Loke Kala Samiti

...Petitioner. Versus Commissioner, Central Goods and Service Tax, Dehradun, Uttarakhand and another.

.Respondents

Counsel for the petitioner : Mr. Sanjeev Kumar Agarwal and Mr. Faizul Haque, learned counsel. Counsel for the respondents : Mr. Shobhit Saharia, learned counsel for the respondents.

JUDGMENT :(per Mr. G. Narendar, C.J.)

Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025, which 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

2025:UHC:9968-DB

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."

2.

The submission of both the counsels is placed on record.

3.

The instant Writ Petition is disposed of in terms of relief granted in Paragraph No. 8 of the judgment dated

24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025.

4.

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: 12th November, 2025 Rathour PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3ae b1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC61 79B8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.11.21 10:48:42 +05'30'