Rakesh Prasad Uniyal vs. Assistant Commissioner
Held
The Court held that the present writ petition could be disposed of in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025. The petitioner was permitted to move an application for revocation of the cancellation order. The operative direction was that if the petitioner filed such an application within two weeks from the date of the order, and simultaneously furnished all pending returns and deposited the unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation in accordance with the law within four weeks from the date of receiving the application. The Court noted that the respondent had no objection to this arrangement. The writ petition was disposed of accordingly.
Facts
The petitioner, Rakesh Prasad Uniyal, filed a writ petition challenging the cancellation of his GST registration by the Assistant Commissioner, State Goods and Service Tax. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period. The petitioner sought a similar relief as granted in a previous writ petition (Writ Petition (M/B) No. 39 of 2025), where the court had permitted the petitioner to apply for revocation of the cancellation order. The respondent, represented by the learned Brief Holder for the State, had no objection to this course of action. The High Court was considering the present writ petition in light of the earlier judgment.
Key Issues
1. Whether the petitioner should be permitted to apply for revocation of the GST registration cancellation order, considering the precedent set in Writ Petition (M/B) No. 39 of 2025? Petitioner's Contention: The petitioner argued that a similar order as passed in Writ Petition (M/B) No. 39 of 2025 should be granted in their case, allowing them to apply for revocation of the cancellation order. They relied on a Single Judge's judgment in Writ Petition (M/S) No. 3283 of 2024, which permitted a similar application. Respondent's Contention: The respondent, through the learned Brief Holder for the State, stated that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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.
Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.
Petitioner 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 Pet
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