Uttarakhand High Court
Devendra Prasad vs Assistant Commissioner on 16 December, 2022
1
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
Writ Petition (M/S) No. 3263 of 2022
Devendra Prasad ..................Petitioner
-Versus-
Assistant Commissioner, State Goods & Service Tax, Sector, 6
Dehradun and Another
..............Respondents
Present: Mr. Ravi Sehgal, learned counsel holding brief of Mr. Rohit Arora, learned counsel for the
petitioner.
Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand.
Date of Hearing and Order: 16.12.2022
Sri Sanjaya Kumar Mishra, J.
Upon hearing the learned counsel for the parties, the Court has
passed the following order:-
1. By filing this writ petition, the petitioner has prayed for
the following reliefs:-
a. Issue a writ, order or direction in the nature of
Certiorari quashing the impugned Show Cause Notice
for Cancellation of Registration bearing Reference No.
ZA051120004672B dated 06.11.2020 (Annexure No.
2) issued by the Respondent no. 1.
b. Issue a writ, order or direction in the nature of
Certiorari quashing the impugned Order for
Cancellation of Registration bearing Reference No.
ZA0512200027076 dated 03.12.2020 (Annexure No.
1) issued by the Respondent no. 1.
c. Issue writ, order or direction, in the nature of
Mandamus directing the Respondent to revive the GST
registration of the Petitioner.
d. 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.
2. It is submitted by the learned counsel for the petitioner
that the issue is covered by the Division Bench
judgment of this Court 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.
3. The learned counsel for the revenue would submit that
as per Section 30 of the U.K. GST Act, the petitioner has
an alternative forum of filing an application for
revocation of the cancellation of GST with the further
condition that the petitioner must file appropriate
returns for the six months, in which he failed to upload
in the portal of the GST Department as per the relevant
rules.
4. Since, the petitioner failed to furnish returns for a
continuous period of six months and show cause notice
has been sent to him, it is directed that the petitioner
shall file an application for revocation under Section 30
of the CGST Act in terms of Rule 23 of the CGST Rules.
Though it is time barred, we are inclined to wave the
limitation and direct the petitioner to file an application
for reviving of G.S.T. registration before the Revenue
within a period of 21 days, hence. He shall also comply
the other provisions of Section 30 of the U.K. GST Act,
that is submission of returns for the defaulted six
months and any further completed months after the
revocation. In such case, if dues are found to be due
from the petitioner and he pays the same, then his case
shall be considered liberally by the revenue and shall be
disposed of within a period of 30 days. Accordingly, the
writ petition is disposed of.
(Sanjaya Kumar Mishra, J.)
16.12.2022
(Grant urgent certified copy of this order, as per Rules)
A/-
