WPMS/2881/2022
2022 Latest Caselaw 3684 UK

                    Office Notes,
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                   or proceedings
SL.
         Date       or directions                COURT'S OR JUDGES'S ORDERS
No
                   and Registrar's
                     order with
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      18.11.2022                     WPMS No. 2881 of 2022

                                     Hon'ble S.K. Mishra, J.

Mr. Hari Mohan Bhatia, learned counsel for the petitioners.

Mr. Mohit Molki, learned Brief Holder for the State.

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

i. A writ, order or direction in the nature of certiorari quashing the impugned order dated 01.11.2019

and 4.

ii. A 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 GST Number 05AANPN6790M1ZX of the petitioner and further direct the Learned Assistant Commissioner Roorkee Sector-I (Respondent No.

3) to consider the application of the petitioner in accordance with law. iii. Any other suitable writ, order or direction which this Hon'ble Court may deem fit and proper in the 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. 2 -Assistant Commissioner, State Tax (A-01), State Goods and Services Tax Department Vill. Kandeshwari, Opp: Indian Institute of Management, Kashipur, 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, as early as possible.

Pending application also stands disposed of.

(S.K. Mishra, J.) 18.11.2022 (Grant urgent certified copy of this order, as per rules)

PN