Alok Kumar Verma, J
1. Present Writ Petition under Article 226 of the Constitution of India has been filed with the following prayers : -
“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 8.09.2023 ( 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 suit able writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S30 of the UK GST/ CGST
Act 2017, for filing an application for revocation of the cancellation of the GSTIN(05BXUPA1091B1ZU) 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 to the petitioner throughout.â€
2. Heard Mr. Prince Chauhan (through video conferencing), learned counsel for the petitioner and Mr. Suyash Pant, learned Standing Counsel for the
respondent nos. 1 & 2.
3. Mr. Prince Chauhan, Advocate submitted on instructions that the petitioner is ready to deposit the entire dues of tax, interest and penalty, if any,
within a period of two weeks’ from today.
4. The said submission has not been opposed by Mr. Suyash Pant, Standing Counsel.
5. Admittedly, the present matter is covered by the Order dated 04.04.2024, passed by the Co-ordinate Bench of this High Court in WPMS No. 850
of 2024.
6. With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that in case, the petitioner deposits
entire outstanding dues of tax, 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 and decide the said application 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 t his case.