WPMS/189/2025 on 10 February, 2025

Uttarakhand High Court

WPMS/189/2025 on 10 February, 2025

                                                             2025:UHC:669



     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
                     1 0 TH FEBRUARY, 2 0 2 5

           W r it Pe t it ion N o. 1 8 9 of 2 0 2 5 ( M / S)


M/ S Mangalam Associat es                             ...Pet it ioner
                                Ve r su s

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. Prince Chauhan, Advocat e
                                         ( t hrough video conferencing)


Counsel for t he Respondent :            Mr. Suyash Pant , St anding
Nos. 1 & 2.                              Counsel.


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

Present Writ Pet it ion under Art icle 226 of t he

Const it ut ion of I ndia has been filed 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 8.09.2023 ( 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
prefer an applicat ion U/ S30 of t he UK GST/ CGST Act
2017, for filing an applicat ion for revocat ion of t he
cancellat ion of t he GSTI N( 05BXUPA1091B1ZU) of t he
Pet it ioner and furt her direct t he Respondent No. 2 t o

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2025:UHC:669
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. Prince Chauhan ( t hrough video

conferencing) , learned counsel for t he pet it ioner and Mr.

Suyash Pant , learned St anding Counsel for t he respondent

nos.1 & 2.

3. Mr. Prince Chauhan, Advocat e subm it t ed on

inst ruct ions t hat t he pet it ioner is ready t o deposit t he

ent ire dues of t ax, int erest and penalt y, if any, wit hin a

period of t wo weeks’ from t oday.

4. The said subm ission has not been opposed by

Mr. Suyash Pant , St anding Counsel.

5. Adm it t edly, t he present m at t er is covered by t he

Order dat ed 04.04.2024, passed by t he Co- ordinat e Bench

of t his High Court in WPMS No.850 of 2024.

6. 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 in case, t he pet it ioner deposit s ent ire

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

subm it s his applicat ion along wit h a cert ified copy of t his

order wit hin t wo weeks from t oday, t he Com pet ent

Aut horit y shall consider and decide t he said applicat ion as

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per law wit hin a period of t wo weeks t hereaft er.

7. It is m ade clear t hat t his Court has not

expressed any opinion on t he m erit of t his case.

___________________
ALOK KUM AR VERM A, J.

Dat e: 10.02.2025
JKJ/ Pant

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