WPMS/3508/2022
2023 Latest Caselaw 27 UK

SL.          Office Notes,
No.   Date      reports,
               orders or                  COURT'S OR JUDGE'S ORDERS
             proceedings
             or directions
                  and
              Registrar's
              order with
              Signatures
                             WPMS No. 3508 of 2022
                             Hon'ble S.K. Mishra, J.

Mr. Pankaj Tiwari, learned counsel for the petitioner.

Mr. Tarun Lakhera, learned Brief Holder for the State.

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

i. Issue a writ, order or direction, in the nature of Certiorari quashing the impugned order of rejection of application for filing Revocation application of cancellation of registration bearing Reference No. ZA051021014253H and dated 22/10/2021 issued by the Respondent No.-1;

ii. Issue a writ, order or direction in the nature of certiorari quashing the impugned Show Cause Notice for application filed for revocation of cancellation of registration bearing Reference No. ZA051021001792A and dated 04/10/2021 issued by the Respondent No.l-1;

iii. Issue any other writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for cancellation of Registration bearing Reference No. ZA0507210486897 dated 13/07/2021 issued by the Respondent No.-1;

iv. Issue a writ, order or direction, in the nature of certiorari quashing the impugned order for cancellation of Registration bearing Reference No. ZA0507210812445 dated 27/07/2021 issued by the Respondent No.-1; v. Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the petitioner; vi. Issue any other writ, order or direction and/or allow any other consequential relief as expedient in law, on the facts and circumstances of the case.

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 Assistant Commissioner, State Tax, Rudrapur, Uttarakhand 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. It is further directed that the petitioner shall file the returns of the six months, which he failed to submit along with the monthly returns from the date of cancellation of registration till filing of the representation.

Pending application also stands disposed of

(S.K. Mishra, J.) 03.01.2023 (Grant urgent certified copy as per Rules) Pooja