WPMS/3477/2022
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                                 WPMS No. 3477 of 2022

                                 Hon'ble S.K. Mishra, J.

Mr. Harsh Taneja and Ms. Mamta Arya, Advocate holding brief of Ms. Prabha Naithani, the learned counsel for the petitioner.

Mr. Suyash Pant, the learned Standing Counsel with Mr. Hargovind Pant, learned Brief Holder for the State.

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

"i. Issue is 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 23 Feb 2022 (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 is suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application under section 30 of the cgst act 2017, for filing an application for revocation of cancellation of the GST number 05BTZPK9179H3ZO of the petitioner and further direct the Respondent No.1 to consider the application of the petitioner in accordance with law."

This Court in SPA No. 123 of 2022 as per the judgment dated 20.06.2022 has held that any officer of the GST Department, who functions under the authority of the Commissioner is not an adjudicating authority, and therefore under Section 107 of the Uttarakhand GST Act shall not lie under the Commissioner.

In that view of the matter, the petitioner is left without remedy, hence, his writ application is maintainable.

The application of the GST registration of the petitioner has been cancelled by the order dated 23.02.2022 for not submitting monthly GST returns for six months.

In that view of the matter, the writ application is disposed of giving liberty to the petitioner to file an appropriate application before the Sale Tax Officer GST, Haridwar ventilating his grievances and by submitting the return for the defaulted period and also to GST returns from the date of 23.02.2022 till date and if any tax is due from him, the same may be deposited before the STO. On such an event, his application for registration of GST registration may be considered liberally.

Pending applications stand disposed of.

(S.K. Mishra, J.) 02.01.2023 (Grant certified copies as per Rules) Nahid