WPMS/3322/2022
2022 Latest Caselaw 4077 UK

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                               WPMS No. 3322 of 2022
                               Shri Sanjaya Kumar Mishra, J.

Shri Tarun Pandey, learned counsel for the petitioner.

Shri Tarun Lakhera, learned Brief Holder for the State.

Petitioner has approached this Court seeking 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 24.08.2021 (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 GSTIN05AAFJ1042MIZG of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law."

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 respondent no. 2 - Assistant Commissioner, GST, Pithoragarh along with filing six months defaulted returns as well as return from 24.08.2021 till date and dues, if any, shall also be paid by the petitioner. If the petitioner pays dues under the GST Act pending against then his application for restoration of GST registration may be considered liberally.

Writ petition stands disposed of.

(Sanjaya Kumar Mishra, J.) 20.12.2022 (Grant urgent certified copy of this order, as per Rules) SKS