WPMS/2770/2023
2023 Latest Caselaw 2969 UK

                   Office Notes,
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Sl. No   Date                                     COURT'S OR JUDGES'S ORDERS
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                                     WPMS No.2770 of 2023
                                     Hon'ble Sharad Kumar Sharma, J.

Mr. Mukesh Kumar Kaparwan, Advocate, for the petitioner.

Mr. Tarun Lakhera, Brief Holder, for the State/respondents.

The parties to the writ petition agreed that the matter may be disposed of finally. The grievance of the petitioner is that his GST Registration No. GSTIN No. 05AFSPC8838D1ZB has been cancelled on the ground that the petitioner has defaulted in payment of certain taxable dues which were payable to the respondent. The cancellation has taken place in pursuance to the cognizance taken under Section 29 (2) (c) of Uttarakhand GST Act, 2017.

The counsel for the petitioner has made reference to the order passed by this Court in an another matter, almost on an identical situation whereby the judgment of 18.08.2022, as rendered in Writ Petition (M/S) No. 1553 of 2021, the writ petition was disposed of, that in an event if the petitioner deposits the entire defaulted amount, including the penalty and interest the GST registration of the petitioner which stood cancel would be considered to be renewed and revived within a period of three weeks from the date of depositing the amount. The petitioner is agreeable that in case if this writ petition is disposed of with the said direction, he may not be having any grievances as such.

In view of the consensus extended by the counsel for the parties the writ petition is disposed of with the following directions:-

"The instruction which was sought from the respondents' counsel is complete and he submits that in an event if the petitioner deposits the entire defaulted amount, including the penalty and interest payable on it (if not already deposited by the petitioner), as it was standing on the date of cancellation of the GST registration, his prior registration would be considered to be renewed by the respondents within a period of three weeks from the date of depositing the said amount.

Subject to above observations, the writ petition stands disposed of."

Accordingly, the writ petition stands disposed of.

(Sharad Kumar Sharma, J.) 05.10.2023 Nahid