WPMS/21/2023
2023 Latest Caselaw 61 UK

               Office Notes,
              reports, orders
SL.           or proceedings
      Date                                      COURT'S OR JUDGES'S ORDERS
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             Registrar's order
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                                 WPMS No. 21 of 2023

                                 Hon'ble S.K. Mishra, J.

Mrs. Prabha Naithani, the learned counsel for the petitioner.

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

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

"i. Issue a writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 19.08.2021 (Annexure no. 2) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

ii. Issue a writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 40 of the CGST Act 2017, for filing an application for revocation of the cancellation of the GST No. GSTIN/UIN05EZRPS0074NIZMT of the petitioner and further direct the respondent no. 1 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 before the State Tax Officer, Goods & Services Tax, Srinagar/Roorkee, 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 till date. Pending application also stands disposed of.

(S.K. Mishra, J.) 05.01.2023 (Grant certified copies as per Rules) Nahid