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  1. Home/
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  3. High Court Of Uttarakhand/
  4. 2024/
  5. January

Mohana Traders Gstin vs. Commissioner State Goods and Services Tax Commissionerate

Decided on 31 January 2024• Citation: WPMS/257/2024• High Court of Uttarakhand
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                      Office Notes,                                               
          SL.  Date     reports,                                                  
          No.          orders or           COURT’S OR JUDGE’S ORDERS              
                      proceedings                                                 
                      or directions                                               
                          and                                                     
                       Registrar’s                                                
                       order with                                                 
                       Signatures                                                 
                                  WPMS  No. 257 of 2024                           
                                  Hon’ble  Rakesh   Thapliyal, J.                 
                                  1.   Mr. Ashish  Agarwal  and  Mr. Tarun        
                                  Pande, learned counsel for the petitioner.      
                                  2.   Mr.  Mohit  Maulekhi, learned  Brief       
                                  Holder for the respondents.                     
                                  3.  By  the  instant  writ petition, the        
                                  petitioner is praying  for the  following       
                                  reliefs:-                                       
                                       (i) Issue a suitable writ, order or direction
                                  in the nature of certiorari calling the record of
                                  the case and quash the cancellation of GST      
                                  Registration order dated 11.09.2023 (Annexure   
                                  No. 3 to W.P.) as petitioner is ready to pay all
                                  the balance tax, interest on it and late fee if 
                                  any.                                            
                                       (ii) Issue a suitable writ, order or direction
                                  in the nature of mandamus   permitting the      
                                  petitioner to prefer a representation before    
                                  respondent  no. 2  for  revocation of the       
                                  cancellation of the GSTIN 05AZAPC8491L1Z6 of    
                                  the petitioner and further direct the respondent
                                  no.  2 to  consider the application of the      
                                  petitioner in accordance with law.              
                                  4.   The    learned   counsel   for  the        
                                  petitioner submits that the  issue raised       
                                  in the present  writ petition is squarely       
                                  covered  by  the judgment   rendered  by        
                                  this Court  in WPMS   No. 3154   of 2023        
                                  dated  09.11.2023.                              
                                  5.   Mr.  Mohit Maulekhi,  learned  Brief       
                                  Holder   for   the   respondents    fairly      
                                  submits   that the  issue  raised in the        
                                  present  writ petition is covered by the        
                                  aforesaid judgment.                             

                                  6.   In  view  of  the  above,  the  writ       
                                  petition is disposed of  in terms of the        
                                  judgment   rendered   by  this  Court  in       
                                  WPMS     No.   3154    of  2023    dated        
                                  09.11.2023.                                     
                                  7.   Pending  application(s), if any, also      
                                  stands disposed  of.                            
                                                   (Rakesh   Thapliyal, J.)       
                                                       Vacation Judge             
                                                        31.01.2024                
                                   Parul