Muskan Jham vs. Assistant Commissioner State Tax

WPMS/3508/2022HC UttarakhandGSTCNR UKHC01019434202203 January 2023Bench: HON'BLE MR. JUSTICE SANJAYA KUMAR MISHRA3 pages

AI SummaryRemanded

Held

The Court, in light of the Division Bench judgment in SPA No. 123 of 2022, disposed of the writ petition. The Court held that the Commissioner is not an adjudicating authority, implying that appeals under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner. Consequently, the Court granted liberty to the petitioner to file an application before the Assistant Commissioner, State Tax, Rudrapur, Uttarakhand, to ventilate their grievances. The Court further directed that if the petitioner pays all pending dues under the GST Act, their application for restoration of GST registration may be considered liberally. Additionally, the petitioner was directed to file the returns for the six months they failed to submit, along with monthly returns from the date of cancellation of registration until the filing of their representation.

Facts

The petitioner sought to quash several orders and notices issued by Respondent No. 1, including a show cause notice for cancellation of registration (Ref. No. ZA0507210486897, dated 13/07/2021), an order for cancellation of registration (Ref. No. ZA0507210812445, dated 27/07/2021), a show cause notice for revocation of cancellation of registration (Ref. No. ZA051021001792A, dated 04/10/2021), and an order rejecting the application for revocation of cancellation of registration (Ref. No. ZA051021014253H, dated 22/10/2021). The petitioner also prayed for a writ of mandamus directing the respondent to revive their GST registration. The petitioner argued that the issue was covered by a previous Division Bench judgment of the High Court.

Key Issues

1. Whether the Commissioner is an adjudicating authority under the Uttarakhand GST Act, 2017, and consequently, whether an appeal under Section 107 of the Act lies to the Commissioner. The petitioner contended that the issue is covered by a Division Bench judgment of this Court in SPA No. 123 of 2022, dated 20.06.2022, which held that the Commissioner is not an adjudicating authority, and therefore, an appeal under Section 107 of the Uttarakhand GST Act, 2017, does not lie to the Commissioner. The State, through the learned Brief Holder, did not record any specific arguments in the judgment.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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. 3508 of 2022 Hon’ble S.K. Mishra, J. Mr. Pankaj Tiwari, learned counsel for the petitioner. Mr. Tarun Lakhera, learned Brief Holder for the State. 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

order of rejection of application for filing Revocation application of cancellation of registration bearing Reference No. ZA051021014253H and dated 22/10/2021 issued by the Respondent No.-1; ii.

Issue a writ, order or direction in the nature of certiorari quashing the impugned Show Cause Notice for application filed for revocation of cancellation of registration bearing Reference No. ZA051021001792A and dated 04/10/2021 issued by the Respondent No.l-1; iii.

Issue any other writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for cancellation of Registration bearing Reference No. ZA0507210486897 dated 13/07/2021 issue

The judgment continues below.

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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.