Munna Giri vs State Of Uttarakhand & Ors
2022 Latest Caselaw 2475 UK

        IN THE HIGH COURT OF UTTARAKHAND
                   AT NAINITAL

               Writ Petition No. 1874 of 2022 (M/S)

Munna Giri                                     ..... Petitioner
                          Versus
State of Uttarakhand & Ors.                     .....Respondents

Present:
      Mr. Bhupesh Kandpal, the learned counsel for the petitioner.
      Mr. Mohit Maulekhi, the learned Brief Holder for the State.

                      Date of order: 05.08.2022

Sri S.K. Mishra, J.

Heard learned counsel for the parties.

2. In this writ petition, the petitioner has prayed for the following relief:-

(i) A writ, order or direction in the nature of certiorari quashing the impugned order dated 13.07.2021 passed by the Assistant Commissioner Haldwani Sector-I (contained as Annexure No. 2 to this writ petition).

In alternative

(ii) A writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application u/s 30 of the CGST Act 2017 for filing an application for revocation of the cancellation of the GST number 05BKLPG7746R1ZC of the petitioner and further direct the learned Assistant Commissioner, Haldwani Sector-I to consider the application of the petitioner in accordance with law.

3. It is not disputed that petitioner was granted GST registration no. 05BKLPG7746R1ZC which was cancelled by the learned Assistant Commissioner.

4. It is submitted by Mr. Bhupesh Kandpal, the learned counsel for the petitioner that this Court in the case of Vinod Kumar vs. Commissioner Uttarakhand State GST & others in Special Appeal No. 123 of 2022, as per the judgment dated 20.06.2022, has already held that the Assistant Commissioner is not in adjudication and the Assistant Commissioner is not the

adjudicating authority, and no appeal lies to the order passed by him under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017,(hereinafter referred to as the Uttarakhand Act for brevity),it is, therefore, submitted by the learned counsel that the petitioner has been left without any remedy and in that view of the matter notice be issued and interim protection be granted.

5. Mr. Mohit Maulekhi, the learned Brief Holder submits that he has received the instructions and as per the judgment passed by the Division Bench as stated above, the learned Commissioner has not entertain any appeal under Section 107 of the Uttarakhand Act, and, therefore, submitted that writ petition may be disposed of in terms of prayer no. (ii) or the alternative prayer to the application.

6. In that view of the matter, the writ petition is disposed of with a liberty to the petitioner to prefer an application under section 30 of the CGST Act, 2017 for filing an application for revocation of the cancellation of the GST No. 05BKLPG7746R1ZC. The learned Assistant Commissioner, Haldwani Sector-I is also directed to take-up the application under Section 30 of the CGST Act, if filed within 15 days, on merit without insisting to satisfy him on the question of limitation by the petitioner. If any such application is filed, the same shall be disposed of by a speaking and reasoned order

after affording reasonable opportunity of hearing to the petitioner within 30 days thereof.

7. There shall be no order as to costs.

(Sanjaya Kumar Mishra, J.) (Grant certified copy as per Rules.) PV