Uttarakhand High Court
WPMB/880/2025 of MS UMESH CHANDRA GSTIN Vs COMMISSIONER CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE on 28 October 2025
Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D2- 15 WPMB No.880 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J. Mr. Hemant Singh Mahra, Advocate for the petitioner. Mr.
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D2- 15
WPMB No.880 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J. Mr. Hemant Singh Mahra, Advocate for the petitioner. Mr. Shobhit Saharia, Advocate for the respondents, through video conferencing. By means of the instant petition, the petitioner seeks the following reliefs:- i. Issue a writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 18.04.2020 Ref No.ZA050420002381F passed by the Respondent no.2 as petitioner is ready to pay all the balance tax, interest on it and late fee if any. (Annexure No.2). ii. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application under Section 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN: 05BBZPC5011J1ZN of the Petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law. iii. Issue any other writ order or direction which this Hon’ble Court deem fit and proper, in the circumstances of the present case. iv. Award the cost of the petitioner throughout. Heard. At the very outset, learned counsel for the petitioner submits that the controversy is squarely covered by the judgment dated 24.02.2025, passed by this Court in WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani.
This fact is admitted by learned State Counsel. Since, the matter is covered, instant petition is decided in terms of the judgment dated 24.02.2025, passed by this Court in WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani.
(Alok Mahra J.) (Ravindra Maithani J.)
28.10.2025 RV