WPMS/2762/2022
2022 Latest Caselaw 3561 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. 2762 of 2022
                                  Shri Sanjaya Kumar Mishra, J.

Mr. Rohit Arora, learned counsel for the petitioner.

Mr. Mohit Maulekhi and Mr. Tarun Lakhera, learned Brief Holder for the State.

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

i. Issue a writ, order or direction in the nature of certiorari quashing the impugned Show Cause Notice for cancellation of Registration bearing Reference No. 05DXOPA9907G1ZB dated 02.02.2022 issued by the Respondent no. 1.

ii. Issue a writ, order or direction, in the nature of certiorari quashing the impugned order for cancellation of Registration bearing Reference No. ZA0503220005928 dated 02.03.2022 issued by the respondent no. 1. iii. Issue a writ, order or direction, in the nature of Mandamus directing the Respondent to revive the GST Registration of the petitioner. iv. 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.

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 respondent no. 1 - Assistant Commissioner, State Tax, Sector

- 3, Haldwani, 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.) 10.11.2022 (Grant urgent certified copy of this order, as per Rules) A/-