WPMS/3323/2022
2023 Latest Caselaw 108 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. 3323 of 2022

                                 Hon'ble S.K. Mishra, J.

Mr. Ashish Agarwal, the learned counsel for the petitioner.

Mr. Tarun Lakhera the learned Brief Holder for the State/respondents.

By filing this writ application, the petitioner has prayed for issuance of writ of Certiorari and quash the cancellation of GST Registration order dated 05.08.2022 (Annexure no. 2 to the writ petition). The petitioner further submits that he is ready to pay all the balance tax, interest on it and late fee if any. He further prays that a writ in the nature of mandamus may be issued 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 GSTIN05BEHPA9097R1ZR of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.

The learned counsel for the petitioner would submit that as per the judgment passed by the Division Bench of this Court passed in SPA No. 123 of 2022 on 20.06.2022, the petitioner do not have an alternative remedy under Section 107 of the Uttarakhand GST Act, 2017, and therefore, the writ application is maintainable.

Since, the ground for which the GST registration was cancelled was not verifiable from the contents of Annexure no.1 to the writ application on the last of listing i.e. on 20.12.2022; the learned counsel for the State was directed to take instructions. He has taken instructions and he further submits that the reason for cancellation of GST registration of the petitioner is for non filing of return for six months. Additionally he has not paid a sum of Rs. 10,000/- which was imposed on him as penalty.

In that view of the matter, we dispose of the writ petition giving liberty to the petitioner to make a manual application for revocation of the cancellation of the GSTIN05BEHPA9097R1ZR within a period of ten days, hence, before the State Tax Officer-State Goods and Service Tax Kashipur Sector-2, Uttarakhand/respondent no.2 along with the deposit of Rs. 10,000/- as penalty, return for the defaulted six months and return for the period between 05.08.2022 to till date.

On such an event, the same shall be considered by the respondent no.2 by speaking and reasoned order and as the petitioner is coming towards to pay the defaulted amount deposited penalty and also wants to file the returns for the defaulted period this case shall be considered liberally within a period of 30 days for filing.

(S.K. Mishra, J.) 07.01.2023 (Grant certified copies as per Rules) Nahid