WPMS/186/2023
2023 Latest Caselaw 265 UK

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                                  WPMS No.186 of 2023
                                  Hon'ble Sanjaya Kumar Mishra, J.

Mr. Gaurav Sharma, learned counsel for the petitioners.

Mr. Suyash Pant, learned Standing Counsel for the State.

By means of this petition, the petitioner has prayed as follows:-

i) By means of this petition, the petitioner has prayed as follows:-

a. issue a writ, order or direction, in the nature of certiorari quashing the Cancellation order dated 6-6-2022 (contained in Annexure No.4 to this writ petition) b. issue a writ, order or direction, in the nature of mandamus, directing the Respondents to revive the GST registration of the petitioner.

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.

Mr. Suyash Pant, learned counsel appearing for the State, would submit that as per Section 30 of the Central GST Act, the petitioner has an alternative forum of filing an application for revocation of the cancelation of GST with the further condition that the petitioner must file appropriate returns for the six months which he failed to upload in the portal of the GST Department as per Rule 23 of the relevant rules.

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. 1. 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.) 13.01.2023 (Grant urgent certified copy of this order, as per Rules)

BS