2023 (1) TMI 1365

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..... 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 Comm .....

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..... llation of GST Registration order dated 30/07/2022 (Annexure No. 2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05AFR .....

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