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2023 (2) TMI 1284 - UTTARAKHAND HIGH COURTCancellation of GST registration of petitioner - non-submission of GST returns for six consecutive months - HELD THAT:- An identical controversy has been decided by Coordinate Bench of this Court in M/S SHIRDI PACKAGING VERSUS COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE DEHRADUN, STATE TAX OFFICER RUDRAPUR [2023 (1) TMI 1365 - UTTARAKHAND HIGH COURT], where it was held that 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. In view of consensus between the parties that matter is covered by the order passed in above order, present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order, under Section 30 of Central GST Act, within two weeks.
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