WPMS/3532/2024 on 23 December, 2024

Uttarakhand High Court

WPMS/3532/2024 on 23 December, 2024

                                                            2024:UHC:9818



      I N TH E H I GH COURT OF UTTARAKH AN D
                     AT N AI N I TAL

    TH E H ON 'BLE SRI JUSTI CE ALOK KUM AR VERM A

                     2 3 RD D ECEM BER, 2 0 2 4


         W RI T PETI TI ON N O. 3 5 3 2 of 2 0 2 4 ( M / S)



BM Services                                                 - - Pet it ioner
                                Ve r sus

Com m issioner, St at e Goods and Services Tax,
Com m issionerat e, Dehradun and
Anot her                                        - - Respondent s



Counsel for t he pet it ioner     :        Mr. Tarun Pande, Advocat e
                                           ( t hrough video confer encing)

Counsel for t he Respondent s :            Mr. Mohit Maulekhi,
                                           Brief Holder

H on'ble Alok Kum a r Ve rm a ,J.

The present Writ Pet it ion has been filed under Art icle

226 of t he Const it ut ion of I ndia wit h t he following prayers: –

” ( i) I ssue a suit able writ , order or direct ion in t he
nat ure of cert iorari calling t he record of t he case
and quash t he cancellat ion of GST Regist rat ion
order dat ed 30/ 09/ 2023 ( Annexure No. 3 t o W.P)
as pet it ioner is ready t o pay all t he balance t ax,
int erest on it and lat e fee if any.

( ii) I ssue a suit able writ , order or direct ion in t he
nat ure of m andam us perm it t ing t he pet it ioner t o

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2024:UHC:9818
prefer an applicat ion U/ S 30 of t he UKGST/ CGST
Act 2017, for filing an applicat ion for revocat ion of
t he cancellat ion of t he GSTI N 05ALXPJ0293Q2Z9 of
t he pet it ioner and furt her direct t he Respondent
No. 2 t o consider t he applicat ion of t he Pet it ioner in
accordance wit h law.

( iii) I ssue any ot her writ order or direct ion which
t his Hon’ble court deem fit and proper, in t he
circum st ances of t he present case.

( iv) Award t he cost t o t he pet it ioner t hroughout .”

2. Heard Mr. Tarun Pande, learned counsel for t he

pet it ioner ( t hrough video conferencing) and Mr. Mohit

Maulekhi, learned Brief Holder for t he respondent s.

3. Mr. Tarun Pande, learned counsel for t he pet it ioner

subm it t ed t hat t he pet it ioner is ready t o deposit all t he

out st anding dues of t ax including int erest and penalt y, if any,

and t he pet it ioner shall m ove an applicat ion before t he

Com pet ent Aut horit y wit hin a week from t oday.

4. Mr. Mohit Maulekhi, Brief Holder has sought one

week’s t im e t o decide t he applicat ion from t he dat e of

product ion of t he applicat ion.

5. Wit h t he consent of learned counsel for bot h t he

part ies, t he present writ pet it ion is disposed of wit h a

direct ion t hat if t he pet it ioner deposit s out st anding dues of

t ax including int erest and penalty, if any, and subm it s his

applicat ion for reversal of t he cancellat ion of GST regist rat ion

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2024:UHC:9818
wit hin one week from t oday, t he com pet ent aut horit y shall

consider t he applicat ion of t he pet it ioner and pass an

appropriat e order as per law wit hin a period of one week

from t he dat e of product ion of t he cert ified copy of t his order

along wit h t he applicat ion.

ALOK KUM AR VERM A, J.

Dat e: 23.12.2024
JKJ/ Pant

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