2023 (1) TMI 1365 - HC - GST

Prayer to quash the cancellation of GST Registration order - fulfilment of dues under the GST Act pending - HELD THAT - It is submitted by the learned counsel for the petitioner that the issue is covered by the Division Bench judgment of this Court in VINOD KUMAR VERSUS COMMISSIONER UTTARAKHAND STATE GST AND OTHERS 2022 (7) TMI 128 - UTTARAKHAND HIGH COURT wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal u/s 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner. We dispose of the writ petition giving liberty to the petitioner to file an application before the State Tax Officer, Rudrapur, Sector-2, Uttarakhand ventilating his grievances and if the petitioner pays dues under the GST Act pending against him, then his application for restoration of GST registration may be considered liberally.

Summary

Issues:
1. Quashing of the cancellation of GST Registration order
2. Permission to file an application for revocation of GSTIN cancellation

Quashing of the cancellation of GST Registration order:
The petitioner sought a writ to quash the cancellation of GST Registration order, expressing readiness to pay all outstanding tax, interest, and late fees. The counsel cited a Division Bench judgment stating that the Commissioner is not an adjudicating authority, hence appeal under Section 107 of the Uttarakhand GST Act does not lie with the Commissioner. The Court disposed of the writ petition, allowing the petitioner to apply before the State Tax Officer to address grievances. The petitioner was directed to pay pending dues under the GST Act and submit returns for the six months he failed to file, along with monthly returns from 30.07.2022 onwards.

Permission to file an application for revocation of GSTIN cancellation:
The petitioner also sought a writ for permission to file an application under Section 30 of the UKGST/CGST Act 2017 to revoke the cancellation of GSTIN. The Court directed the petitioner to submit an application to the State Tax Officer in Rudrapur, Uttarakhand, and upon payment of outstanding dues, the application for restoration of GST registration would be considered liberally. Additionally, the petitioner was instructed to file returns for the pending six months, along with monthly returns from 30.07.2022 until the representation was submitted. The pending application was also disposed of by the Court.