WPMS/2566/2022
2022 Latest Caselaw 3465 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. 2566 of 2022
                                  Shri Sanjaya Kumar Mishra, J.

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

Mr. Suyash Pant, learned Standing Counsel for the State.

By filing this writ 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 14.06.2022 (Annexure No. 2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and lat fee if any. ii. issue a suitable writ, order or direction in the nature of mandamus directing the respondent no. 3 to decide the appeal in its merits. iii. 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 05AFEPC4840H1ZV of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.

It is not disputed that petitioner was granted GST Registration, which was cancelled by the learned Assistant Commissioner, Pithoragarh Sector - 1 / respondent no. 2. 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" in Special Appeal No. 123 of 2022, dated 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, before the learned Assistant Commissioner, Pithoragarh Sector - 1. 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 a period of 30 days thereof.

(Sanjaya Kumar Mishra, J.) 01.11.2022 (Grant urgent certified copy of this order, as per Rules) A/-