WPMS/3282/2022
2022 Latest Caselaw 4033 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. 3282 of 2022
                                  Shri Sanjaya Kumar Mishra, J.

Mr. Tarun Pande and Mr. Ashish Agarwal, the learned counsel for the petitioner.

Mr. Tarun Lakhera the learned Brief Holder for the respondents.

By means of this petition, the petitioner has prayed as follows:-

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 06.12.2019 (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 05ADKPS0553M1Z8 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.

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.

In that view of the matter, we dispose of the writ petition giving liberty to the petitioner to file an application before the Assistant Commissioner, State Goods & Services Tax, Nainital, Uttarakhand ventilating his grievances and if the petitioner pays dues under the GST Act pending against then his application for restoration of GST registration may be considered liberally. It is further directed that the petitioner shall file the returns of the six months he failed to submit along with the monthly returns from December 2019 till filing of the representation.

Pending application also stands disposed of.

(Sanjaya Kumar Mishra, J.) 16.12.2022 (Grant urgent certified copy of this order, as per Rules) A/-