WPMS/2963/2022
2022 Latest Caselaw 3880 UK

SL.             Office Notes,
No.   Date   reports, orders or                  COURT'S OR JUDGE'S ORDERS
              proceedings or
               directions and
             Registrar's order
              with Signatures
                                  WPMS No. 2963 of 2022
                                  Shri Sanjaya Kumar Mishra, J.

Mr. Ashish Agarwal, learned counsel for the petitioner.

Mr. Mohit Maulekhi, learned Brief Holder for the State.

By filing this petition, the petitioner has prayed for the following reliefs:-

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 18.05.2022 (Annexure no. 2 to the writ petition) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii. Issue a suitable 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 GSTIN 05AOAPD3746C3ZK 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 deems fit and proper, in the circumstances of the present case.

iv. Award the cost to the petitioner throughout.

It is submitted by the learned counsel for the petitioner that the issue involved in the present case is covered by the Division Bench judgment of this Court in the case of "Vinod Kumar Vs. Commissioner Uttarakhand State GST & Others passed in SPA No. 123 of 2022 on 20.06.2022 wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal under Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner.

It is further submitted that in the impugned order tax liability shown against the petitioner was NIL which shows that no revenue demand exists against the petitioner.

In that view of the matter, the writ petition is disposed of with a liberty to the petitioner to make manual application for revocation of the cancellation of the GST number (as above) within ten days, hence before the respondent no. 2 - Assistant Commissioner, State GST, Pithoragarh Sector - 1, Uttarakhand ventilating his grievances and if the petitioner pays dues, if any, under the GST Act pending against him, then his application for restoration of GST registration may be considered liberally.

Pending application also stands disposed of.

(Sanjaya Kumar Mishra, J.) 02.12.2022 (Grant urgent certified copy of this order, as per Rules) A/-