Rajendra Singh vs. State Tax Officer
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the State Tax Officer, State Tax, Sector-1 (Respondent No. 1) within ten days. The Court directed that if the petitioner pays any pending dues under the GST Act, their application for restoration of GST registration may be considered liberally. Furthermore, if such an application is filed, it must be disposed of by a speaking and reasoned order after affording the petitioner a reasonable opportunity of hearing within 30 days of filing. The Court's decision implicitly acknowledges the potential procedural infirmity raised by the petitioner, referencing the Division Bench judgment, but opts for a practical resolution by allowing the petitioner to approach the original authority for restoration, subject to compliance with payment of dues and procedural fairness.
Facts
The petitioner, Rohit Arora, filed a writ petition challenging a show cause notice dated January 10, 2022, and an order dated February 1, 2022, both issued by Respondent No. 1, for the cancellation of GST registration. The petitioner sought quashing of these notices and orders, and a direction to revive their GST registration. The petitioner argued that the issue was covered by a previous 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 Court considered this submission.
Key Issues
1. Whether the Commissioner is an adjudicating authority under the Uttarakhand GST Act, 2017, for the purpose of appeals under Section 107. 2. Whether the show cause notice and order for cancellation of GST registration are liable to be quashed. The petitioner contended that the issue regarding the Commissioner not being an adjudicating authority is settled by the Division Bench judgment in SPA No. 123 of 2022, which implies that the proceedings initiated against the petitioner might be flawed if they were based on an incorrect understanding of the appellate authority. The petitioner sought the revival of their GST registration. The respondents, represented by the learned Brief Holder, did not present any specific arguments against the petitioner's submissions in the provided text, but their presence indicates their opposition or role in defending the impugned actions.
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. 2628 of 2022
Hon’ble S.K. Mishra, J.
Mr. Rohit Arora, 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:-
“a. issue a writ order or direction in the nature of certiorari quashing the impugned show cause notice for cancellation of registration bearing reference no. ZA050122006567Z dated 10.01.2022 issued by the respondent no. 1;
b. issue a writ, order or direction in the nature of certiorari quashing the impugned order for cancellation of registration bearing reference no. ZA050222000251M dated 01.02.2022 issued by the respondent no. 1
c. 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 wherein this Court
The judgment continues below.
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