Office Notes,
reports, orders or
proceedings or
No Date COURT’S OR JUDGES’S ORDERS
directions and
Registrar’s order
with Signatures
WPMS No.1350 of 2024
H o n ’ b l e M a n o j K u m a r Ti w a r i , J.
Mr . Mohit Maulek h i, Br ief Holder f or
t h e St at e of Ut t ar ak h an d/ pet it ioner .
Ms. Sak shi Sin gh, Adv ocat e, holdin g
br ief of Mr . Shobhit Sah ar ia, Adv ocat e
f or t h e r espon den t s.
2 . Th is w r it pet it ion is dir ect ed again st
t h e or der dat ed 0 3 . 0 3 . 2 0 2 3 passed by
r espon den t n o. 3 , w h er eby G. S. T.
r egist r at ion of t h e pet it ion er h as been
can celled on t h e gr ou n d of n on - f ilin g of
G. S. T. r et u r ns f or six consecu t iv e
m on t h s. Th e ex plan at ion of f er ed by
pet it ioner is t h at , due t o com m un icat ion
gap bet w een pet it ioner and h is t ax
con sult an t , t he G. S. T. r et u r ns cou ld n ot
be filled.
3 . Lear n ed cou nsel f or t h e pet it ion er
r elies upon a j u dgm ent dat ed
0 4 . 0 4 . 2 0 2 4 r ender ed by t his Cou r t in
WPMS No. 8 5 0 of 2 0 2 3 an d h e su bm it s
t h at pr esen t w r it pet it ion m ay be decided
in t er m s of t h e said j udgm en t .
4 . Lear n ed coun sel f or t h e
r espon den t s f air ly su bm it s t h at sin ce t he
con t r ov er sy in v olv ed in t his w r it pet it ion
is iden t ical t o t h e on e decided in
af or esaid w r it pet it ion, t h er ef or e, she
h as n o obj ect ion, if t his w r it pet it ion is
decided in t er m s of j u dgm ent dat ed
0 4 . 0 4 . 2 0 2 4 r en der ed in WPMS No. 8 5 0 of
2 0 2 3 .
5 . I n v iew of con sen su s bet w een t h e
par t ies t h at m at t er is cov er ed by t h e
or der passed in Wr it Pet it ion No. 4 2 4 of
2 0 2 4 ( M/ S) , pr esen t w r it pet it ion is also
decided in t er m s of t he said or der .
Pet it ion er sh all be at liber t y t o m ov e an
applicat ion for r ev ocat ion of cancellat ion
or der u n der Sect ion 3 0 of Cen t r al GST
Act , w it hin t w o w eek s. Wit h his
applicat ion, pet it ioner sh all also f u r nish
all t he GST r et u r n s w h ich he failed t o
su bm it an d he w ill also deposit t he
ou t st an din g dues of Goods an d Ser v ice
Tax w it h his applicat ion. I f he m ak es t he
applicat ion w it hin st ipulat ed t im e, t he
com pet en t aut h or it y sh all con sider
pet it ioner ’s applicat ion an d pass
appr opr iat e or der , as per law , w it h in f ou r
w eek s t h er eaf t er .
( M a n o j K u m a r Ti w a r i , J.)
24.05.2024
Arpan