Alok Kumar Verma, J
1. Present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:-
“(i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference
No.ZA050824013736J dated 20.08.2024 (Annexure-1) issued by the Respondent No.2; as petitioner is ready to pay all the balance tax, interest on it
and late fee if any.
(ii) Issue a writ, order or direction, in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing
Reference No.ZA050524010799G dated 14.05.2024 (Annexure-2) issued by the Respondent;
(iii) Issue a writ, order or direction, in the nature of certiorari quashing the Show Cause Notice for rejection of application for revocation of
cancellation of registration bearing Reference No.ZA051024024758P dated 25.10.2024 (Annexure No.4) the Respondent No.1; as petitioner is ready
to pay all the balance tax, interest on it and late fee if any
(iv) Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the Petitioner;
(v) Issue any other writ, order or direction and/or allow any other consequential relief as expedient in law, on the facts and circumstances of the
case.â€
2. Heard Mr. Ravindra S. Rawat, learned counsel for petitioner and Mr. Shobhit Saharia, learned counsel for respondents.
3. Mr. Ravinder S. Rawat, Advocate, has submitted that the petitioner is willing to deposit the entire outstanding dues of tax including interest and
penalty, if any, within two weeks’ from today.
4. The said submission has not been opposed by the respondents.
5. Admittedly, the present matter is covered by the order dated 03.01.2025, passed in WPMS No.3701 of 2024.
6. With the consent of learned counsel for the parties, the present Writ Petition (No.101 of 2025) is disposed of with a direction that in case the
petitioner deposits the entire outstanding dues of tax with interest and penalty, if any, and submits his application along with a certified copy of this
order within two weeks’ from today, the Competent Authority shall consider the application of the petitioner and pass an appropriate order as per
law within a period of two weeks’ thereafter.
7. It is made clear that this Court has not expressed any opinion on the merit of the case.