Imran Ali vs. State Of Uttarakhand
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Assistant Commissioner, State GST, Sector 1, Dehradun, Uttarakhand (respondent no. 2) within ten days. The Court directed that if the petitioner pays any outstanding dues under the GST Act, their application for restoration of GST registration should be considered liberally. Furthermore, if such an application is filed, it must be disposed of by a speaking and reasoned order after providing the petitioner with a reasonable opportunity of hearing, within 30 days of filing. The Court implicitly acknowledged the petitioner's grievance regarding the maintainability of the appeal to the Commissioner based on the cited precedent, leading to the direction for a fresh application to the Assistant Commissioner.
Facts
The petitioner, through this writ petition, sought to quash a show cause notice dated August 26, 2019, and an order dated September 4, 2019, canceling their GST registration. The petitioner also challenged an order dated July 24, 2021, and prayed for a direction to the appellate authority to hear their appeal after condoning the delay, and to reopen their GST registration to allow filing of returns. The petitioner stated readiness to pay all outstanding taxes, interest, and late fees. The core of the petitioner's argument rested on a Division Bench judgment of the same High Court in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority, rendering an appeal under Section 107 of the Uttarakhand GST Act, 2017, to the Commissioner invalid.
Key Issues
1. Whether an appeal under Section 107 of the Uttarakhand GST Act, 2017, lies to the Commissioner when the Commissioner is not an adjudicating authority? 2. Whether the GST registration of the petitioner should be restored and they should be allowed to file GST returns upon payment of dues? The petitioner argued that the issue was covered by a Division Bench judgment of the High Court in SPA No. 123 of 2022, which established that the Commissioner is not an adjudicating authority and therefore, an appeal under Section 107 of the Uttarakhand GST Act, 2017, to the Commissioner would not be maintainable. The petitioner was ready to pay all outstanding taxes, interest, and late fees. The respondents did not record any specific arguments in the judgment.
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 JUDGES’S ORDERS
WPMS No. 1839 of 2022
Hon’ble S.K. Mishra, J.
Mr. B.S. Adhikari, the learned counsel for the petitioner.
Mr. T.S.Phartiyal, the learned Dy. Advocate General 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 show cause notice dated 26.08.2019 filled as (Annexure no. 1)
ii. 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 04.09.2019 (annexure no. 2) as the petitioner is ready to pay all the balance tax, interest on it and late fee if any.
iii. Issue a suitable writ order or direction in the nature of certiorari calling the record of the case and quash the order dated 24.07.2021. iv. Issue a writ order or direction in the nature of mandamus directing the respondent no. 3 to hear the appeal of the petitioner/appellant after
The judgment continues below.
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