WPMS/2372/2022
2022 Latest Caselaw 3158 UK

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                                 WPMS No. 2372 of 2022

                                 Hon'ble S.K. Mishra, J.

Mr. Rahul Consul, 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 calling for records and quashing the impugned order dated 10.03.2022 (annexed as annexure no. 3 to the writ petition).

ii. To issue a writ order or direction in the nature of mandamus directing the respondents to immediately restore the GST registration of the petitioner firm."

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 State Tax Officer, Khatima-Sector I, Khatima Uttarakhand-respondent no.2, within ten days, hence, ventilating his grievances 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. 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.) 26.09.2022 (Grant certified copies as per Rules) PV