M/S Bhavya General Suppliers Through Its Proprietor vs. State Of Uttarakhand
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before Respondent No. 3 (State Tax Officer) ventilating 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 returns for the six months they failed to submit, along with the monthly returns from February 26, 2022, until the filing of their representation. The Court implicitly acknowledged the petitioner's argument regarding the applicability of the Division Bench judgment by not directing an appeal to the Commissioner, but rather an application to the original authority.
Facts
The petitioner filed a writ application challenging the cancellation of their GST registration order dated February 26, 2022, passed by Respondent No. 3, the State Tax Officer. The petitioner sought quashing of this order and a direction to restore their GST registration, allowing them to submit pending returns. The petitioner stated their readiness to pay all applicable expenses, late fees, and dues. The petitioner argued that the issue was covered by a previous Division Bench judgment of the High Court, 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.
Key Issues
1. Whether the cancellation of GST registration order dated February 26, 2022, passed by the State Tax Officer is liable to be quashed. (Question of law) 2. Whether the petitioner is entitled to restoration of their GST registration and permission to file pending returns. (Question of mixed law and fact) Petitioner's Contentions: The petitioner contended that the issue was covered by the Division Bench judgment in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority, making an appeal under Section 107 of the Uttarakhand GST Act, 2017, untenable before the Commissioner. The petitioner expressed willingness to clear all pending dues, late fees, and expenses to facilitate the restoration of their registration and filing of returns. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue or State.
Sections Cited
Section 107
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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.353 of 2023 Hon’ble Sanjaya Kumar Mishra, J. Mr. Yogesh Pacholia, learned counsel for the petitioner. Mr. Tarun Lakhera, learned B.H. for the State. By filing this writ application, the petitioner has prayed for the following reliefs:- “(1) Issue a writ, rule, order or direction in the nature of certiorari, calling for record and to quash the cancellation of GST Registration order dated 26.2.2022 passed by respondent no.3 (Annexure no.2). (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent to restore the GST registration of petitioner firm and allow the petitioner to submit its G.S.T returns of the left out period, as prescribed in the impugned order dated 26.2.2022, the petitioner is ready to pay all the expenses along with late fees etc. if applicable under law, for this inordinate delay.”
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
The judgment continues below.
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