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TMI Blog2022 (12) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... t Arora, learned counsel for the petitioner Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand ORDER Sri Sanjaya Kumar Mishra, J. Upon hearing the learned counsel for the parties, the Court has passed the following order:- 1. By filing this writ petition, the petitioner has prayed for the following reliefs:- a. Issue a writ, order or direction in the nature of Certiorari q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Bench judgment of this Court passed in SPA No. 123 of 2022 on 20.06.2022, wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal under Section 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner. 3. The learned counsel for the revenue would submit that as per Section 30 of the U.K. GST Act, the petitioner has an alternativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30 of the U.K. GST Act, that is submission of returns for the defaulted six months and any further completed months after the revocation. In such case, if dues are found to be due from the petitioner and he pays the same, then his case shall be considered liberally by the revenue and shall be disposed of within a period of 30 days. Accordingly, the writ petition is disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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