WPMS/142/2023
2023 Latest Caselaw 232 UK

              Office Notes,
             reports, orders
             or proceedings
SL.
      Date    or directions                       COURT'S OR JUDGES'S ORDERS
No
             and Registrar's
                order with
               Signatures
                               WPMS No. 142 of 2023
                               Shri Sanjaya Kumar Mishra, J.

Shri Tarun Pandey, learned counsel for the petitioner.

Shri Tarun Lakhera, learned Brief Holder for the State.

Petitioner has approached this Court seeking 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 GST Registration order dated 06.01.2022 (Annexure no. 2 to the writ petition) 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/S 30 of the UKGST / CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN05BQDPP0709H1Z3 of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law."

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 manually before respondent no. 2 - Assistant Commissioner, Rishikesh, Sector - 2, Uttarakhand. Petitioner shall also submit the six defaulted returns, returns from date of cancellation till date and dues, if any. If the petitioner pays dues under the GST Act pending against then his application for restoration of GST registration may be considered liberally.

Writ petition stands disposed of.

(Sanjaya Kumar Mishra, J.) 12.01.2023 (Grant urgent certified copy of this order, as per Rules) SKS