SHIVAM PAPNEJA Vs. ASSISTANT COMMISSIONER, STATE TAX, RUDRAPUR

JUDGEMENT

(1.) The petitioner has assailed the order dtd. 2/9/2024 cancelling the GST registration of the petitioner's firm on the ground that he had failed to file the returns within prescribed period.

(2.) Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025 a Co-ordinate Bench has permitted the petitioner therein to file application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in said writ petition is as follows :

(3.) It is urged that similar liberty may be granted to the petitioner.