Shanvi Traders vs. Commissioner Uttarakhand State GST
Facts
The petitioner, Shanvi Traders, filed a writ petition challenging the order dated 12.09.2023, passed by the State Tax Officer, which cancelled its GST registration number. The petitioner sought quashing of the cancellation order and restoration of its GST number. The petitioner stated its readiness to deposit all outstanding tax, interest, and late fees. The respondents requested one week to decide on the petitioner's application for restoration. The Court disposed of the writ petition with directions for the petitioner to apply for reversal of cancellation and deposit dues within one week, and for the competent authority to consider the application and pass an order as per law within one week of the application's production.
Held
The Court disposed of the writ petition with the consent of both parties. The Court directed that if the petitioner files an application for the reversal of the cancellation of its GST registration and deposits all outstanding dues, including tax, interest, and penalty, within one week from the date of the order, the competent authority shall consider the petitioner's application. The competent authority is further directed to pass an appropriate order in accordance with the law within a period of one week from the date of the production of the application. The Court did not explicitly decide on the legality of the cancellation order itself but provided a procedural path for the petitioner to seek restoration.
Key Issues
1. Whether the cancellation of the petitioner's GST registration number by the State Tax Officer on 12.09.2023 is liable to be quashed and set aside? The petitioner argued that it is ready to deposit all outstanding dues, including tax, interest, and late fees, and sought restoration of its GST registration. The petitioner relied on its willingness to comply with its tax obligations. The respondents (Commissioner, Uttarakhand State GST, and Others) did not explicitly argue against the restoration but requested time to decide on the petitioner's application. No specific legal provisions or precedents were cited by either party in the judgment.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
2024:UHC:9819 1
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA
23rd DECEMBER, 2024
Writ Petition No. 3474 of 2024 (M/S)
Shanvi Traders
...Petitioner Versus
Commissioner, Uttarakhand State GST, and Others
…Respondents
Counsel for the Petitioner : Mr. Harsh Vardhan Dhanik,
Advocate.
Counsel for the Respondent : Mr. Mohit Maulekhi, Nos.1 to 4
Brief Holder.
Hon’ble Alok Kumar Verma,J.
The registration number (GSTIN/Unique ID): 05BTCPB7310J1Z4 of the petitioner has been cancelled on 12.09.2023. 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 calling the record of the case and quash the order dated 12.09.2023 (Annexure No.2), passed by the State Tax Officer, whereby "GST registration number 05BTCPB7310J1Z4" of the petitioner has been cancelled.
(II) Issue a writ order or direction in the nature of Mandamus directing the respondent authorities to restore the GST numbe
The judgment continues below.
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