Uttarakhand High Court
WPMS/3474/2024 on 23 December, 2024
2024:UHC:9819
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 r d D ECEM BER, 2 0 2 4
W r it Pe t it ion N o. 3 4 7 4 of 2 0 2 4 ( M / S)
Shanvi Traders ...Pet it ioner
Ve r su s
Com m issioner, Ut t arakhand St at e GST,
and Ot hers ...Respondent s
Counsel for t he Pet it ioner : Mr. Harsh Vardhan Dhanik,
Advocat e.
Counsel for t he Respondent : Mr. Mohit Maulekhi,
Nos.1 t o 4 Brief Holder.
H on'ble Alok Kum a r Ve rm a ,J.
The regist rat ion num ber ( GSTI N/ Unique I D) :
05BTCPB7310J1Z4 of t he pet it ioner has been cancelled
on 12.09.2023. 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) Issue a writ, order or direction in the nature of
certiorari calling the record of the case and quash the
order dated 12.09.2023 (Annexure No.2), passed by
the State Tax Officer, whereby “GST registration
number 05BTCPB7310J1Z4” of the petitioner has
been cancelled.
(II) Issue a writ order or direction in the nature of
Mandamus directing the respondent authorities to
restore the GST number of the petitioner as the1
2024:UHC:9819
petitioner is ready to pay all the balance tax, interest
on it and late fee if any.
(III) To pass any other writ, order or direction which
this Hon’ble Court may deem fit and proper under the
facts and circumstances of the case.”
2. Mr. Harsh Vardhan Dhanik, Advocat e, has
subm it t ed on inst ruct ions 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 and for t he said purpose, t he pet it ioner shall
file an applicat ion before t he com pet ent aut horit y wit hin
a week from t oday.
3. Mr. Mohit Maulekhi, Advocat e, has request ed
one week’s t im e to decide t he applicat ion of t he
pet it ioner from t he dat e of product ion of t he applicat ion
along wit h a cert ified copy of t his order.
4. Wit h t he consent of bot h t he part ies, t he
present writ pet it ion ( WPMS No. 3474 of 2024) is
disposed of wit h a direct ion t hat if t he pet it ioner m oves
an applicat ion for reversal of t he cancellat ion of GST
regist rat ion and deposit s out st anding dues of t ax
including int erest and penalt y, if any, 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 applicat ion.
__________________
ALOK KUM AR VERM A, J.
Dt : 23.12.2024
Shiv / Digitally signed by SHIV PRASAD
SHIV DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH
COURT OF UTTARAKHAND,
2.5.4.20=acdf10a01e98b19449a7dc3beb4e294826f188e8b0
b97f5b563a10cdbc9a7e37, postalCode=263001,
st=UTTARAKHAND,
PRASAD serialNumber=4CD0F168562014610493BB96ADC0F2DE744
54B24EE89DAA5FC5D31E01760E37D, cn=SHIV PRASAD
Date: 2024.12.23 18:44:03 +05’30’
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