Shri Ram Arcade Gstin vs. Commissioner State Goods And Services Tax Commissionerate Dehradun
Held
The Court disposed of the writ petition, granting liberty to the petitioner to file an application before respondent no. 2, the Assistant Commissioner, State Goods and Services Tax, Dehradun, to ventilate their grievances. The Court directed that if the petitioner pays all pending dues under the GST Act, their application for restoration of GST registration should be considered liberally. Furthermore, the petitioner was directed to file the six months of returns that they failed to submit, along with the monthly returns from 18.11.2021 until the filing of their representation. The Court's decision was influenced by the petitioner's submission that the issue was covered by a previous Division Bench judgment regarding the maintainability of appeals.
Facts
The petitioner filed a writ application challenging the cancellation of their GST registration order dated 18/11/2021, passed by the Assistant Commissioner, State Goods and Services Tax, Dehradun (respondent no. 2). The petitioner sought to quash this order, directing respondent no. 3 (presumably the appellate authority) to decide their appeal on merits, and permitting them to file an application under Section 30 of the CGST Act, 2017, for revocation of cancellation. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The petitioner argued that the appeal under Section 107 of the Uttarakhand GST Act, 2017, was not maintainable before the Commissioner, citing a Division Bench judgment.
Key Issues
1. Whether the appeal under Section 107 of the Uttarakhand GST Act, 2017, lies before the Commissioner when the Commissioner is not an adjudicating authority, as per the Division Bench judgment of this Court in SPA No. 123 of 2022 dated 20.06.2022? Petitioner's Contention: The petitioner argued that the issue is covered by the Division Bench judgment, which held that the Commissioner is not an adjudicating authority, and therefore, an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner. This implies the petitioner's grievance regarding the maintainability of their appeal before the Commissioner. Revenue's Contention: The judgment does not record any specific arguments from the revenue or State regarding this issue.
Sections Cited
Section 107, Section 30
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No.366 of 2023 Hon’ble Sanjaya Kumar Mishra, J. Mr. Ashish Agarwal and Mr. Bhupendra Prasad, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned B.H. for the State. On the oral prayer made by the learned counsel for the petitioner a correction is made to properly described the Assistant Commissioner, State Goods and Services Tax, Dehradun, i.e., respondent no.
By filing this writ application, the petitioner has prayed for the following reliefs:- “i) Issue a 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 18/11/2021 (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 a suitable writ, order or direction in the nature of mandamus directing the respondent no.3 to decide
the appeal on its merits. iii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application
The judgment continues below.
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