Mukesh Chawla vs. Superintendent Central Goods And Service Tax
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Assistant Commissioner, State Tax, Rudrapur, Uttarakhand, 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 GST returns for the six months preceding the cancellation of registration, along with monthly returns from the date of cancellation until the filing of the representation. The Court did not explicitly decide the validity of the cancellation order or the nature of the Commissioner's authority in this specific instance, but rather provided a procedural path forward based on the petitioner's submission regarding the precedent.
Facts
The petitioner sought a writ of certiorari to quash a show cause notice for cancellation of GST registration dated January 5, 2022, and an order for cancellation of GST registration dated February 8, 2022, both issued by Respondent No. 1. The petitioner also sought a writ of mandamus directing the respondents to revive their GST registration. 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. The respondents were represented by counsel.
Key Issues
1. Whether the Commissioner is an adjudicating authority under the Uttarakhand GST Act, 2017, for the purpose of appeal under Section 107. 2. Whether the cancellation of the petitioner's GST registration was valid. The petitioner contended that the issue was squarely covered by a Division Bench judgment of the High Court in SPA No. 123 of 2022, dated June 20, 2022. This judgment, according to the petitioner, held that the Commissioner is not an adjudicating authority, and consequently, an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not be maintainable before the Commissioner. The petitioner relied on this precedent to argue for the quashing of the impugned notices and orders and the revival of their registration. The judgment does not record any specific arguments 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 JUDGE’S ORDERS
WPMS No. 28 of 2023
Hon’ble S.K. Mishra, J.
Mr. Ravi Sehgal, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel 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 quashing the impugned Show Cause Notice for cancellation of Registration bearing Reference No. ZA0501220023396 dated 05/01/2022 (Annexure-2) issued by the Respondent No.-1; ii. Issue a writ, order or direction, in the nature of certiorari quashing the impugned order for Cancellation of Registration bearing Reference No. ZA0502220047595 dated 08/02/2022 (Annexure-1) issued by the Respondent No.-1; iii. Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the Petitioner; iv. Issue any other writ, order or direction and/or allow any other consequential relief as expedient in law, on the facts and circumstances of the case.
The judgment continues below.
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