Gaurav Singh 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 the Superintendent, State GST, Haldwani, Uttarakhand, to ventilate their grievances. The Court directed that if the petitioner pays the pending dues under the GST Act, their application for restoration of GST registration may be considered liberally. The Court's reasoning was based on the petitioner's submission that the issue was covered by a previous Division Bench judgment, implying that the procedural path for grievance redressal needed to be adjusted. The operative direction was to allow the petitioner to approach the Superintendent with a clear path for consideration upon payment of dues. No issue was expressly left undecided.
Facts
The petitioner filed a writ petition challenging the cancellation of their GST registration order dated 27.09.2021. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. They sought a writ of certiorari to quash the cancellation order and a writ of mandamus to permit them to file an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation, and for the respondent to consider it in accordance with law. The petitioner contended that the issue was covered by a previous Division Bench judgment of the High Court.
Key Issues
1. Whether the cancellation of GST registration order dated 27.09.2021 is liable to be quashed, considering the petitioner's willingness to pay outstanding dues. 2. Whether the petitioner should be permitted to file an application for revocation of GST registration cancellation under Section 30 of the CGST Act, 2017, and whether the respondent should be directed to consider it. Petitioner's Arguments: The petitioner argued that the issue was covered by a Division Bench judgment of the High Court in SPA No. 123 of 2022, 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. They sought to file an application for revocation and for its liberal consideration upon payment of dues. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Section 30, 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. 3066 of 2022
Hon’ble S.K. Mishra, J.
Mr. Tarun Pande and Mr. Ashish Agarwal, 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 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 27.09.2021 (Annexure no. 2 to the writ petition) 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 permitting the petitioner to prefer an application U/S 30 of the CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN05ESQPS6635MIZS of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.”
It is submitted by the learned counsel for the petitione
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.