POORAN SINGH v. SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX
Court: High Court of Uttarakhand
Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE SUBHASH UPADHYAY
Judgment date:
Case summary
High Court of Uttarakhand judgment dated 2025-12-04. POORAN SINGH v. SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX. Read the judgment and case details on...
Judgment text
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Writ Petition (M/B) No. 1028 of 2025 4 December, 2025 Pooran Singh - - - - Pet it ioner v e r su s Superint endent , Cent ral Goods & Services Tax - - - - Respondent - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Pr e sen ce : - Mr. Pankaj Tiwari, learned counsel for t he pet it ioner. Mr. Shobhit Saharia, learned counsel for t he respondent . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - JUDGM EN T: ( p er Sr i G. N A REN DA R, C. J. ) Learned counsel for t he part ies subm it t hat t he inst ant writ pet it ion could be disposed of in t erm s of t he j udgm ent dat ed 17. 03. 2025, rendered in Writ Pet it ion ( M/ B) No.
71 of 2025, which cam e t o be passed following t he order in Writ Pet it ion ( S/ B) No. 39 of 2025, which reads as under: - “ Heard t he learned counsel for t he pet it ioner and learned Brief Holder for t he St at e. 2) The fact s are not in disput e. Bot h t he counsels are at ad idem regarding t he fact s. Bot h t he counsels subm it t hat in sim ilar fact s a Co- ordinat e Bench of t his Court while disposing of Writ Pet it ion ( S/ B) No. 39 of 2025 dat ed 24. 02. 2025, was pleased t o hold and order as follows: “ Ms. Prabha Nait hani, learned counsel for t he pet it ioner. 2. Ms. Puj a Banga, learned Brief Holder for t he St at e of Ut t arakhand t hrough video conferencing. 3. Pet it ioner is a t axable person, regist ered under GST Act , 2017. His GST regist rat ion has been cancelled by Assist ant Com m issioner, Haridwar- Sect or 3 vide order dat ed 12. 03. 2024. Challenging t he cancellat ion order, pet it ioner has filed t his Writ Pet it ion. 4.
The show cause not ice issued t o t he pet it ioner on 23. 02. 2024 reveals t hat cancellat ion has been ordered on account of pet it ioner’s failure t o furnish GST ret urns for prescribed period. 5. Learned counsel for t he pet it ioner relied upon a j udgm ent rendered by learned Single Judge in Writ Pet it ion ( M/ S) No. 3283 of 2024, whereby, pet it ioner in t hat case was perm it t ed t o m ake applicat ion for revocat ion of t he cancellat ion order and t he Com pet ent Aut horit y was direct ed t o consider t he applicat ion and pass appropriat e order as per law, wit hin four weeks t hereaft er. 6. Learned counsel for t he pet it ioner subm it s t hat a sim ilar order be passed in t he present case also. 7. Ms. Puj a Banga, learned Brief Holder subm it s t hat she has no obj ect ion if pet it ioner is perm it t ed t o m ove appropriat e applicat ion for revocat ion of cancellat ion order. 8.
Accordingly, present writ pet it ion is disposed of by perm it t ing pet it ioner t o m ove an applicat ion for revocat ion of t he cancellat ion order. I f he m akes such applicat ion wit hin t wo weeks from t oday and also furnishes all t he pending ret urns and deposit s unpaid t ax along wit h int erest and am ount of penalt y, t he Com pet ent Aut horit y shall consider t he pet it ioner’s prayer for revocat ion as per law wit hin four weeks from t he dat e of receipt of such applicat ion. ” 3) Bot h t he counsels subm it t hat t he inst ant pet it ioner also being sim ilarly sit uat ed as t he pet it ioner in t he aforesaid writ pet it ion, t he inst ant writ pet it ion also be disposed of on 2 2025: UHC: 5852- DB sim ilar t erm s. 4) Subm issions of bot h counsels are placed on record. 5) Writ pet it ion is disposed of on t he above t erm s as in Para 8 of t he order dat ed 24. 02. 2025. ” 2. The subm ission of bot h t he counsels is placed on record. 3.
The inst ant writ pet it ion is disposed of in t erm s of relief grant ed in Paragraph No. 8 of t he j udgm ent dat ed 24. 02. 2025, rendered in Writ Pet it ion ( S/ B) No. 39 of 2025. 4. The writ pet it ion st ands ordered accordingly. 5. There shall be no order as t o cost s. 6. As a sequel t heret o, pending applicat ion, if any, shall st and closed. ( G. N A REN D AR, C. J. ) ( SUBH A SH UPA D H YAY, J. ) Dated: 04. 12. 2025 Raj ni Digitally signed by RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, RAJINI 2. 5. 4. 20=97cfa6e4cbd49c07b876db4844 8ac3701a9ae475a2547e4b7f1d9b1f17d0 1342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4 GUSAIN DF4FC80D4557562F95BEBA013F530616 A158A0A878BD8, cn=RAJINI GUSAIN Date: 2025. 12. 05 10:15:55 +05'30'
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