WPMS/2541/2022
2022 Latest Caselaw 3362 UK

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                                 WPMS No. 2541 of 2022

                                 Hon'ble S.K. Mishra, J.

Mr. Rohit Arora, the learned counsel for the petitioner.

Mr. Tarun Lakhera the learned Brief Holder for the 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. ZA05032201325OH and dated 24.03.2022 issued by the respondent;

ii. issue a writ, order or direction in the nature of certiorari quashing the impugned order for cancellation of registration bearing reference no. ZA050422001253d and dated 02.04.2022 issued by the respondent 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 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, Pithoragarh- respondent within ten days, hence, 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. 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.

(S.K. Mishra, J.) 17.10.2022 (Grant certified copies as per Rules) PV