M/S Guru Ramdas Contractor vs Commissioner State Goods And ...
2023 Latest Caselaw 2284 UK

  HIGH COURT OF UTTARAKHAND AT NAINITAL


         Writ Petition (M/S) No. 1990 of 2023

M/S Guru Ramdas Contractor               ..............Petitioner

                            Versus

Commissioner State Goods and Services Tax
Commissionerate, Dehradun and another
                              ...........Respondents
Present:-
        Mr. Tarun Pande, Advocate for the petitioner.
        Mr. Tarun Lakhera, Brief Holder for the respondents.

Hon'ble Ravindra Maithani, J. (Oral)

By means of the instant petition, the

petitioners seek the following reliefs:-

i) Issue a suitable writ, order or direction in the

nature of certiorari calling the record of the

case and quash the cancellation of GSTR

registration order dated 09/01/223 (Annexure

No.2 to W.P.) 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/S30oftheUKGST/CGSTAct2017,for filing an

application for revocation of the cancellation of

the GSTIN05FCIPS7989M1ZD of the Petitioner

and further direct the Respondent No.2 to

consider the application of the Petitioner in

accordance with law.

iii) Issue any other writ order or direction which

this Hon'ble court deem fit and proper, in the

circumstances of the present case.

iv) Award the cost to the petitioner throughout.

2. Heard learned counsel for the parties and

perused the record.

3. Learned counsel for the petitioner would

submit that the matter is squarely covered by the

judgment of this Court passed in Writ Petition (M/S)

No.102 of 2023, M/S Vijay Verma Jewellers GSTIN vs.

Commissioner State Goods and Services Tax

Commissionerate, Dehradun on 10.01.2023 (for short,

"the petition"). Therefore, learned State counsel was

required to get instructions.

4. Today, learned State counsel would submit

that the matter is squarely covered by the judgment

dated 10.01.2023 of this Court, passed in the petition.

5. The Court takes on record the statement

given by the learned State counsel.

6. Instant petition is decided in terms of the

judgment and order dated 10.01.2023, Writ Petition

(M/S) No.102 of 2023, M/S Vijay Verma Jewellers

GSTIN vs. Commissioner State Goods and Services Tax

Commissionerate, Dehradun.

(Ravindra Maithani, J.) 17.08.2023 Sanjay