Tara Chand vs. Commissioner State Goods And Service Tax Commissionerate
Held
The Court noted that the issue was covered by the Division Bench judgment in "Vinod Kumar vs. Commissioner Uttarakhand State GST & others", which held that the Commissioner is not an adjudicating authority, and thus an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner. The Court also observed that the tax liability shown in the impugned order was NIL. Consequently, the writ petition was disposed of by granting the petitioner liberty to make a manual application for revocation of the GST registration cancellation within ten days before the Assistant Commissioner, Pithoragarh Sector - 1. If such an application were filed, it was to be disposed of by a speaking and reasoned order after affording the petitioner a reasonable opportunity of hearing within 30 days.
Facts
The petitioner, who was granted GST registration, had their registration cancelled by the Assistant Commissioner, Pithoragarh Sector – 1. The petitioner filed a writ petition seeking to quash the cancellation order, direct the respondent to decide the appeal on merits, and permit them to file an application for revocation of cancellation. The petitioner stated they were ready to pay any outstanding tax, interest, and late fees. It was also noted that the impugned order showed a NIL tax liability against the petitioner, indicating no revenue demand.
Key Issues
1. Whether the appeal under Section 107 of the Uttarakhand GST Act, 2017, lies to the Commissioner, given that the Commissioner is not an adjudicating authority? (Question of law) Petitioner's Arguments: - The petitioner argued that the issue is covered by the Division Bench judgment in "Vinod Kumar vs. Commissioner Uttarakhand State GST & others", 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 petitioner also contended that the impugned order showed a NIL tax liability, implying no revenue demand existed against them. Revenue's Arguments: - The judgment does not record any specific arguments made by the learned Standing Counsel for the 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. 2566 of 2022
Shri Sanjaya Kumar Mishra, J.
Mr. Ashish Agarwal and Mr. Tarun Pande, learned counsel for the petitioner. Mr. Suyash Pant, learned Standing Counsel for the State. By filing this writ 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 14.06.2022 (Annexure No. 2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and lat fee if any. ii. issue a suitable writ, order or direction in the nature of mandamus directing the respondent no. 3 to decide the appeal in its merits. iii. 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 05AFEPC4840H1ZV of the petitioner and further direct the respondent no. 2 to consider the ap
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