M/S Oneshwar Construction vs. State Tax Offier Rishikesh
Facts
The petitioner, M/s Oneshwar Construction, filed a writ petition before the Uttarakhand High Court challenging an order dated 5-2-2024 passed by the State Tax Officer. The petitioner sought to quash this order and sought a direction to revive its GST registration certificate. The petitioner, on instructions, informed the Court that it was willing to deposit all outstanding dues of tax, including interest and penalty, and would move an application before the State Tax Officer for this purpose within one week. The respondents' counsel requested one week's time to decide the application once submitted.
Held
The Court disposed of the writ petition with the consent of both parties. It directed that if the petitioner deposits all outstanding dues of tax, including interest and penalty, and submits its application within one week from the date of the order, the State Tax Officer, Rishikesh, Sector-1, Goods and Services Tax shall consider the application and pass an appropriate order as per law within one week from the date of production of a certified copy of the order along with the application. The Court did not explicitly decide on the validity of the impugned order or the entitlement to revival, but rather facilitated a resolution through the petitioner's compliance and the officer's subsequent decision.
Key Issues
1. Whether the impugned order dated 5-2-2024 passed by the State Tax Officer is liable to be quashed? (Question of law). 2. Whether the petitioner is entitled to a direction for the revival of its GST registration certificate? (Question of law). The petitioner argued that it was willing to deposit all outstanding dues, including tax, interest, and penalty, and would submit an application to the State Tax Officer for this purpose. The petitioner sought the revival of its GST registration. The respondents, through the Standing Counsel, requested one week's time to decide the application to be filed by the petitioner.
AI-generated summary — verify with the full judgment below
2025:UHC:8 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA
2ND JANUARY, 2025
WRIT PETITION NO. 3637 of 2024 (M/S)
M/s Oneshwar Construction
… Petitioner
Versus
State Tax Officer and Another
… Respondents
Counsel for the Petitioner : Mr. Sagar Kothari,
Advocate.
Counsel for the Respondents : Mr. Suyash Pant,
Standing Counsel.
Hon’ble Alok Kumar Verma,J.
The present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:- “(I) Issue a writ, order or direction in the nature of certiorari, quashing the impugned order dated 5-2-2024 passed by respondent no. 1 (Annexure No. 3 to this writ petition).
(II) Issue a writ, order or direction in the nature of mandamus, commanding/directing the respondents to revive the GST registration certificate of the petitioner bearing GSTIN No. 05AAEFO1975E1ZE.
2025:UHC:8 2 (III) Pass such other or further orders in favour of petitioner, which this Hon'ble Court may deem, fit and proper in the facts and circumstances of the case.
The judgment continues below.
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