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2023 (1) TMI 1365 - UTTARAKHAND HIGH COURTPrayer 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.
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