Global Manpower Solutions Awagarh Compound Mallital Nainital vs. State Tax Officer

Facts

The petitioner, Global Manpower Solutions, filed a writ petition before the Uttarakhand High Court challenging a Show Cause Notice for Cancellation of Registration dated April 12, 2022, and an Order for Cancellation of Registration dated September 3, 2022, both issued by the Respondent, the State Tax Officer, State Goods and Services Tax, Nainital. The petitioner sought to quash these notices and orders and prayed for the revival of its GST registration. The matter was heard by the High Court on December 19, 2024.

Held

The High Court, with the consent of both parties, disposed of the writ petition. The Court directed that if the petitioner deposits all outstanding dues of tax, including any applicable interest and penalty, and submits its application within one week from the date of the order, the Competent Authority shall consider the petitioner's application and pass an appropriate order in accordance with the law within one week of the certified copy of the order and the application being produced. The Court did not explicitly quash the impugned notices or orders but provided a procedural path for the petitioner to seek revival of its registration.

Key Issues

1. Whether the Show Cause Notice for Cancellation of Registration dated 12/04/2022 and the Order for Cancellation of Registration dated 03/09/2022, issued by the Respondent, are liable to be quashed. Petitioner's Contention: The petitioner sought to quash the impugned Show Cause Notice and Order for Cancellation of Registration, and prayed for the revival of its GST registration. The specific grounds for challenging these notices were not detailed in the provided judgment excerpt. Respondent's Contention: The respondent, represented by a Brief Holder, was present and heard. No specific arguments or contentions from the respondent's side were recorded in the judgment excerpt.