M/S Nandani Construction vs. The State Of Uttarakhand
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Proper Officer/Assistant Commissioner, Sector - 1, SGST, Khatima, ventilating his grievances. The Court directed that if the petitioner pays the dues pending against him under the GST Act, his application for restoration of GST registration may be considered liberally. Furthermore, the petitioner was directed to file the returns for the six months he failed to submit, along with the monthly returns from 25.07.2022 until the filing of his representation. The Court did not explicitly rule on the validity of the impugned orders or the appealability to the Commissioner, but rather provided a procedural path for resolution. The issue of whether the Commissioner is an adjudicating authority and the implications for appeals under Section 107, as raised by the petitioner based on the Division Bench judgment, were implicitly addressed by directing the petitioner to approach the Proper Officer.
Facts
The petitioner filed a writ petition before the High Court challenging two orders dated 01.06.2022 and 25.07.2022 passed by the Proper Officer/Assistant Commissioner, Sector 1, SGST, Khatima. The petitioner also sought a mandamus directing the First Appellate Authority (Joint Commissioner Appeals) to decide his first appeal filed under Section 107 of the Uttarakhand GST Act, 2017, on merits after providing an opportunity of hearing. The petitioner contended 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 would not lie to the Commissioner.
Key Issues
1. Whether the appeal under Section 107 of the Uttarakhand GST Act, 2017, lies to 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? 2. Whether the impugned orders dated 01.06.2022 and 25.07.2022 passed by the Proper Officer/Assistant Commissioner are liable to be quashed? Petitioner's arguments: The petitioner argued that the issue is squarely covered by the Division Bench judgment of the High Court in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority, and consequently, an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner. This implies that the orders passed by the Commissioner in appeal might be without jurisdiction. Revenue's arguments: The judgment records no specific arguments from the respondents.
Sections Cited
Section 107
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 JUDGE’S ORDERS
WPMS No. 136 of 2023
Shri Sanjaya Kumar Mishra, J.
Mr. Jitendra Chaudhary and Mr. Anant Dhaka, 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 for the original record and pleased to quash the impugned orders dated 01.06.2022 (Annexure – 2) & 25.07.2022 (Annexure – 3) passed by the respondent no. 3 i.e. Proper Officer/Assistant Commissioner Sector 1, SGST, Khatima, District – Udham Singh Nagar respectively. ii. Issue a writ, order or direction in the nature of mandamus directing and commanding the First Appellate Authority i.e. Joint Commissioner (Appeals) that he shall decide the first appeal filed under Section 107 of U.K. G.S.T. Act, 2017 by the petitioner on merit after providing opportunity of hearing to him. iii. Or pass any further order or direction, which this Hon’ble Court may deem fi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.