Priyanka vs. Assistant Commissioner State Tax
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Assistant Commissioner State GST, Respondent No. 1, within ten days. This application should ventilate the petitioner's grievances. The Court directed that if the petitioner pays any outstanding dues under the GST Act, their application for restoration of GST registration may be considered liberally. Furthermore, any such application filed by the petitioner must be disposed of by a speaking and reasoned order within 30 days, after affording the petitioner a reasonable opportunity of hearing. The pending application before the Court was also disposed of.
Facts
The petitioner, seeking to quash a show cause notice for cancellation of GST registration (Ref. No. ZA0501220545803 dated 31.01.2022) and the subsequent order of cancellation (Ref. No. ZA0502220056436 dated 09.02.2022), both issued by Respondent No. 1, the Assistant Commissioner State GST, Sector 1 Kashipur, Uttarakhand, filed a writ petition. The petitioner also prayed for a direction to revive their GST registration. The petitioner's counsel submitted that the issue was covered by a prior Division Bench judgment of the High Court.
Key Issues
1. Whether the GST registration of the petitioner is liable to be cancelled based on the show cause notice and the subsequent order issued by Respondent No. 1? 2. Whether the petitioner is entitled to a revival of their GST registration? The petitioner argued that the issue was covered by a Division Bench judgment of the High Court in SPA No. 123 of 2022, implying that the cancellation and the grounds thereof might be in contravention of established legal principles. The revenue/State did not record any specific arguments in the judgment provided, but their action of issuing the show cause notice and cancellation order indicates their stance that the petitioner's GST registration was subject to cancellation due to non-compliance or other statutory reasons.
Sections Cited
Not specified
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 JUDGES’S ORDERS
WPMS No. 2902 of 2022 Shri Sanjaya Kumar Mishra, J.
Shri Pankaj Tiwari, learned counsel for the petitioner. Shri Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand/ 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. ZA0501220545803 dated 31.01.2022 issued by respondent no. 1. ii. Issue a suitable writ order or direction in the nature of certiorari quashing impugned order for cancellation of registration bearing Reference No. ZA0502220056436 dated 09.02.2022 issued by 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.”
It is submitted by the learned counsel for the petitioner that the issue is covered by the Division Bench judgment of this Court passed in SPA No. 123 of 2022 on 20.06.2022. In that vie
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.