M/S Bajrang Agro Products vs. State Of Uttarakhand
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the State Tax Officer, Khatima-Sector I, Khatima, Uttarakhand 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 may be considered liberally. Any such application filed by the petitioner must be disposed of by a speaking and reasoned order, after providing a reasonable opportunity of hearing to the petitioner, within 30 days of its filing. The Court's reasoning was based on the precedent set by the Division Bench judgment in SPA No. 123 of 2022, which established that the Commissioner is not an adjudicating authority for the purpose of appeals under Section 107.
Facts
The petitioner, a firm, approached the High Court by way of a writ petition seeking to quash an order dated 10.03.2022 and to direct the respondents to immediately restore its GST registration. The petitioner's counsel submitted that the issue was covered by a previous Division Bench judgment of the same 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 does not lie to the Commissioner. The respondents were represented by a Brief Holder.
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? Petitioner's Argument: The petitioner contended that the issue is covered by the Division Bench judgment of the Court in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority. Consequently, an appeal under Section 107 of the Uttarakhand GST Act, 2017 should not lie to the Commissioner. Revenue's Argument: The judgment does not record any specific argument from the respondents regarding this issue.
Sections Cited
Section 107
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. 2377 of 2022
Hon’ble S.K. Mishra, J.
Mr. Rahul Consul, 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:-
“i. Issue a writ order or direction in the nature of certiorari calling for records and quashing the impugned order dated
2022 (annexed as annexure no. 3 to the writ petition).
ii. To issue a writ order or direction in the nature of mandamus directing the respondents to immediately restore the GST
registration of the petitioner firm.”
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 has held that the Commissioner is not an adjudicating authority, and, therefore, appeal under Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner.
In that view of the ma
The judgment continues below.
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