Zahir Ahmad vs. State Of Uttarakhand
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The petitioner, Zahir Ahmad, challenged the cancellation of his GST registration, which was effective from August 10, 2022, by an order dated July 30, 2022. The cancellation was based on the ground that the principal place of business was not found or available during a field visit. The petitioner contended that his principal place of business remained at House No. 78/1, Subhash Nagar, Lalkuan, with the business operating from the ground floor and the petitioner residing on the first floor. The petitioner had also filed an appeal against the cancellation order on the GST portal on January 9, 2023.
Held
The Court noted that the petitioner had filed an appeal against the cancellation of his GST registration. Consequently, the writ petition was disposed of with a direction to the Competent Authority to decide the pending appeal, if not already decided, in accordance with the law. The Competent Authority was given a period of six weeks from the date of presentation of a certified copy of the Court's order to decide the appeal. The Court did not delve into the merits of the cancellation order itself, as the primary focus was on the pending appeal.
Key Issues
1. Whether the cancellation of the petitioner's GST registration was justified based on the findings of the field visit. 2. Whether the petitioner's appeal against the cancellation order should be considered and decided by the Competent Authority. The petitioner argued that his principal place of business remained unchanged and that he had filed an appeal against the cancellation order. The State, represented by the Standing Counsel, did not present any arguments as there was no representation for the petitioner. The Court noted the petitioner's contention regarding the principal place of business and the fact that an appeal had been filed.
Sections Cited
None explicitly mentioned in the judgment text provided.
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UKHC010075082023
2026:UHC:7740 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMS/1429/2023 Zahir Ahmad --Petitioner Versus State of Uttarakhand --Respondent
Hon'ble Manoj Kumar Tiwari, J.
No representation for the petitioner.
Mr. Suyash Pant, Standing Counsel for the State.
The GST registration of the petitioner was cancelled w.e.f. 10.08.2022 vide order dated 30.07.2022, on the ground that principal place of business not found/available at the of field visit. Thus feeling aggrieved, petitioner has approached this Court, challenging the cancellation order dated 10.08.2022. 3. The reliefs sought in the writ petition are as follow:
“A. To set aside the order dated 10/8/2022 passed by the respondent no. 3 (The Annexure No. 3) and issue a writ, order or direction in the nature of mandamus commanding the respondents to restore the GST Registration No. 05ACIFS9015R1GZ of petitioner.
B. To issue a writ, order or direction in the nature of mandamus commanding the respondent no. 2 to dispose the appeal filed by the petitioner in FORM-GST APL-01 online on the GST PORTAL on 09-01-2023 with acknowledgement AD0501230015R1ZG.”
It is contended that petitioner’s principal place is in house No. 78/1, Subhash Nagar, Lalkuan; petitioner resides on the first floor of the said house, while the business is being run from the ground floor of the house and there is no change in the principal place of business.
In para 11 of the writ petition, it is stated that UKHC010075082023
2026:UHC:7740 petitioner filed appeal against cancellation of registration.
Since petitioner has filed appeal, therefore writ petition is disposed of with a direction to the Competent Authority to decide the appeal, if already not decided, as per law, within six weeks from date of presentation of certified copy of this order.
(Manoj Kumar Tiwari, J.) 25.08.2026 Mahinder/
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.