M/S Shri Ram Agro Sciences Pvt. Ltd vs State Tax Officer
2022 Latest Caselaw 3786 UK

                                            1




        IN THE HIGH COURT OF UTTARAKHAND
                    AT NAINITAL


               Writ Petition (M/S) No. 2946 of 2022


M/s Shri Ram Agro Sciences Pvt. Ltd.                            ..................Petitioner

                                          -Versus-

State Tax Officer, State Tax, Rudrapur and Another
                                         ..............Respondents


Present: Mr. Rohit Arora, learned counsel for the petitioner.
         Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand.



                 Date of Hearing and Order: 24.11.2022

Sri Sanjaya Kumar Mishra, J.

Upon hearing the learned counsel for the parties, the Court has passed the following order:-

1. By filing this writ petition, the petitioner has prayed for

the following reliefs:-

a. Issue a writ, order or direction in the nature of

Certiorari quashing the impugned Show Cause Notice

for Cancellation of Registration bearing Reference No.

ZA0502220100796 dated 17.02.2022 (Annexure - 2)

issued by the Respondent no. 1.

b. Issue a writ, order or direction in the nature of

Certiorari quashing the impugned Order for

Cancellation of Registration bearing Reference No.

ZA050222016252C dated 26.02.2022 (Annexure - 1)

issued by the Respondent no. 1.

c. Issue writ, order or direction, in the nature of

Mandamus directing the Respondent to revive the GST

registration of the Petitioner.

d. 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.

2. 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.

3. In that view of the matter, the writ petition is disposed of

giving liberty to the petitioner to file an application

before the Respondent no. 1, State TAX Officer, State

Tax, Sector - 3, Rudrapur, Uttarakhand ventilating his

grievances within a period of 10 days, which shall be

considered by him and take a decision thereon by

speaking and reasoned order after affording reasonable

opportunity of hearing to the petitioner, within a period

of 30 days from production of certified copy of this order

along with the copy of the brief. Learned counsel for the

petitioner undertakes to file the same within a period of

10 days and if the petitioner pays dues under the GST

Act pending against him, then his application for

restoration of GST registration may be considered

liberally.

(Sanjaya Kumar Mishra, J.) 24.11.2022 (Grant urgent certified copy of this order, as per Rules) A/-