Kishan Lal vs. Commissioner State Goods And Service Tax Commissionerate Dehradun
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the respondent no. 2, the Assistant Commissioner, State GST. The Court directed that if the petitioner pays any outstanding dues under the GST Act, their application for the restoration of GST registration should be considered liberally. The Court's reasoning was influenced by the petitioner's submission that the matter was covered by a previous Division Bench judgment regarding the Commissioner not being an adjudicating authority for appeals under Section 107 of the Uttarakhand GST Act, 2017. The operative direction was to allow the petitioner to approach the Assistant Commissioner with their grievances and dues, with a directive for liberal consideration of their restoration application upon payment. No issue was expressly left undecided.
Facts
The petitioner, whose GST registration bore the number 05AIKPL2338N1ZZ, filed a writ petition challenging the cancellation of their GST registration, an order dated 11.07.2022. 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 allow them to file an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation, directing the respondent no. 2 (Assistant Commissioner, State GST) to consider it. The petitioner's counsel argued that the issue was covered by a previous Division Bench judgment of the High Court.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated 11.07.2022 is liable to be quashed. 2. Whether the petitioner should be permitted to file an application for revocation of the cancellation of their GST registration under Section 30 of the CGST Act, 2017, and whether the respondent no. 2 should be directed to consider it. Petitioner's Arguments: The petitioner contended 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. The petitioner was ready to pay all dues. Revenue's Arguments: The judgment records no specific arguments made by the State (revenue).
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 JUDGE’S ORDERS
WPMS No. 2987 of 2022
Shri Sanjaya Kumar Mishra, J.
Mr. Yogesh Pacholia, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the State. 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 11.07.2022 (Annexure no. 3 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 GSTIN 05AIKPL2338N1ZZ of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.
iii. Issue any other writ order or direction, which this Hon’ble Court deems fit and proper, in the
The judgment continues below.
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