WPMS/2902/2022
2022 Latest Caselaw 3742 UK

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      Date                                        COURT'S OR JUDGES'S ORDERS
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                                 WPMS No. 2902 of 2022
                                 Shri Sanjaya Kumar Mishra, J.

Shri Pankaj Tiwari, learned counsel for the petitioner.

Shri Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand/ respondents.

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. ZA0501220545803 dated 31.01.2022 issued by respondent no. 1.

ii. Issue a suitable writ order or direction in the nature of certiorari quashing impugned order for cancellation of registration bearing Reference No. ZA0502220056436 dated 09.02.2022 issued by 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."

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.

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 GST, Sector 1 Kashipur, Uttarakhand/ respondent no. 1 within ten days, hence, ventilating her grievances and if the petitioner pays dues, if any, under the GST Act pending against her, then her application for restoration of GST registration may be considered liberally. 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 30 days thereof. Pending application also stands disposed of.

(Sanjaya Kumar Mishra, J.) 22.11.2022 (Grant urgent certified copy of this order, as per Rules) SKS