WPMS/2201/2022
2022 Latest Caselaw 2917 UK

               Office Notes,
              reports, orders
SL.           or proceedings
      Date                                   COURT'S OR JUDGES'S ORDERS
No           or directions and
             Registrar's order
              with Signatures
                                 WPMS No. 2201 of 2022

                                 Hon'ble S.K. Mishra, J.

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

Mr. Tarun Lakhera, the learned Brief Holder for the State.

Heard.

By filing this writ petition, the petitioner has prayed as follows:-

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. ZA051121008736Z and dated 16.11.2021 issued by 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. ZA051221037992Q and dated 30.12.2021 issued by respondent no. 1.

It is not disputed that petitioner was granted GST registration which was cancelled by the learned Assistant Commissioner/respondent no. 1.

It is submitted by the learned counsel for the petitioner that the issue involved in the present case is covered by the Division bench judgment of this Court in the case of Vinod Kumar vs. Commissioner Uttarakhand State GST & others in Special Appeal No. 123 of 2022, dated 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. It is further submitted that in the impugned order tax liability shown against the petitioner was NIL which shows that no revenue demand exists against the petitioner.

In that view of the matter, the writ petition is disposed of with a liberty to the petitioner to make manual application for revocation of the cancellation of the GST number (as above) within ten days, hence, before the learned Assistant Commissioner, Almora Sector-I. 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.

(S.K. Mishra, J.) 12.09.2022 (Grant certified copies as per Rules)

PV