Bhagwati Prasad Raturi vs. State Of Uttarakhand
Facts
The petitioner, operating Hotel Digvijay with GSTIN 05AJAPR5796H2ZT, filed a writ petition challenging an order dated 13.03.2023 passed by respondent no. 2. This order cancelled the petitioner's GST registration. The stated ground for cancellation was the petitioner's failure to submit continuous returns for six months. The petitioner sought a writ of certiorari to quash this order and a writ of mandamus to restore their GST registration, enabling them to conduct their hotel business smoothly.
Held
The Court held that the issue raised in the present writ petition is covered by the judgment rendered in WPMS No. 3154 of 2023 dated 09.11.2023. Consequently, the writ petition was disposed of in terms of the aforesaid judgment. The specific findings or reasoning from the cited judgment were not detailed in this order, but the operative direction was to follow the precedent. The relief granted was to dispose of the current petition based on the prior ruling. No specific amount in dispute was mentioned, and no issues were expressly left undecided.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-submission of continuous returns for six months is legally sustainable, considering the provisions of the CGST Act and relevant rules? The petitioner argued that the issue raised in the writ petition is squarely covered by a previous judgment of the High Court in WPMS No. 3154 of 2023, dated 09.11.2023. The respondent no. 2, through their learned counsel, admitted that the issue is indeed covered by the aforementioned judgment. No other arguments were recorded for either party.
Sections Cited
None explicitly mentioned in the provided text, other than the general reference to GST registration and returns.
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SL. No.
Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures
COURT’S OR JUDGE’S ORDERS
WPMS No. 3609 of 2023
Hon’ble Rakesh Thapliyal, J.
Mr. Anil Anthwal, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State accepts notice for respondent no. 1. 3. Mr. Shobhit Saharia, learned counsel through V.C. with Ms. Sakshi Singh, accepts notice for respondent no. 2. 4. By the instant writ petition, the petitioner is praying for the following reliefs:-
(i) a writ order or direction in the nature
of certiorari quashing the order dated
2023 passed by the respondent
no. 2 (Annexure No. 1 to the writ
petition) whereby, the respondent no. 2
has cancelled the GST registration
certificate of the petitioner bearing
GSTIN: 05AJAPR5796H2ZT on the ground that the petitioner has not submitted the continuous return of 6th
months.
(ii) issue a writ, order or direction in nature of mandamus commanding the respondents to restore the GST
Registration certificate of petitioner
hotel Dig
The judgment continues below.
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