WPMS/2818/2021
2021 Latest Caselaw 5384 UK

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                                      WPMS No.2818 of 2021
                                      Hon'ble Sharad Kumar Sharma, J.

Mr. Sahil Mullick, Advocate for the petitioner.

Mr. Tumul K. Nailwal, Brief Holder for the State of Uttarakhand.

Petitioner to the present writ petition has sought for the following reliefs:-

"a. Issue a writ order or direction, in the nature of certiorari, quashing the cancellation order dated 11.03.2019 (Annexure No.4) passed by respondent no.3 and Appellate order dated 10.12.2021 (Annexure No.10) passed by the respondent no.2; and to hold that the same are patently erroneous and non- est in law;

b. Issue a writ, order or direction in the nature of mandamus, directing respondent no.3 to comply with the procedures enshrined under Rule 68 of the GST Rules 2017 and to revoke the cancellation order dated 11.03.2019 (Annexure No.4) by restoring the registration certificate dated 17.07.2018 (Annexure No.1);

c. Pass any other order, and grant such consequential relief, as expedient in law on the facts and circumstances of the case."

By virtue of which he has prayed for cancellation of the order dated 11.03.2019 by virtue of which his registration was cancelled, and subsequently by the appellate order dated 10.12.2021 whereby the appeal of the petitioner was also dismissed on the ground of limitation. Further a writ of mandamus has been sought with direction to respondent no.3 to comply with the provisions of Rule 68 of the GST Rules of 2017, for the purposes of revocation of cancellation of the order dated 11.03.2019 and to restore the registration certificate of the petitioner by the order dated 17.07.2018.

An identical issue though similar issue has been already dealt by me earlier in Writ Petition (M/S) No.1688 of 2021, but however the counsel for the petitioner submits that the present issue stands covered by yet another judgment rendered by the Coordinate Bench of this Court on 10.11.2021 in WPMS No.1547 of 2021, wherein it is specified, that when the legislature has prescribed, a particular procedure to conduct the business of the organization, which the petitioner contends that it ought to have been done as per the procedure prescribed under Rule 68 of the GST Rules of 2017 and the same has been violated in the absence of issuance of any electronic notice to the petitioner, by issuing a registered post notice, the writ petition was allowed and the matter was relegated back to the respondents to comply with Rule 68 of the GST Rules of 2017 and then to reconsider the matter of the petitioner therein in accordance with law.

This aspect of that matter has been covered by the judgment of 10.11.2021, is not a fact denied by the Brief Holder. Hence, the writ petition would stand allowed under the same terms and conditions of the judgment dated 10.11.2021 as rendered by the Coordinate Bench of this Court in WPMS No.1547 of 2021.

Subject to the above observations, the writ petition stands allowed.

(Sharad Kumar Sharma, J.) 29.12.2021 Arti