WPMS/2991/2022
2022 Latest Caselaw 3820 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. 2991 of 2022
                             Hon'ble S.K. Mishra, J.

Mrs. Prabha Naithani, learned counsel along with Mr. Priyank Kwatra, learned counsel for the petitioner.

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

By means of this 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 08.11.2021 (Annexure no. 2 to the writ petition) as petitioner is ready to pay all the balance tax interest on it and late fee if any. ii. 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 GST number 05ADEFS3006P1ZZ of the petitioner and further direct the respondent no. 1 to consider the application of the petitioner in accordance with law.

iii. Issue any other writ order or direction, which this Hon'ble Court deems fit and proper, in the circumstances of the present case and in the interest of justice.

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 Assistant Commissioner, State GST - Sec - 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.

(S.K. Mishra, J.) 28.11.2022 (Grant urgent certified copy as per Rules) Pooja