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Judgment
Vipin Sanghi, CJ
These petitions have been preferred by the petitioners to assail the orders passed by the respondent-authorities cancelling the GST Registrations of the petitioners on the ground that the petitioners had not filed their returns for a continuous period of six months.
In similar proceedings, a Co-ordinate Bench of this Court has dealt with similar grievances. A copy of the order passed in WPMS No. 2324 of 2022 on 22.09.2022 has been placed before this Court. The Co-ordinate Bench placed reliance on the Division Bench judgment passed by this Court in SPA No. 123 of 2022 on 20.06.2022, wherein the Court had 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. The Co-ordinate Bench disposed of the writ petition with liberty to the petitioner to file an application before the Superintendent, State GST, Haldwani, Uttarakhand to ventilate his grievances. It is further observed that if the petitioner pays dues under the GST Act, then his Application for restoration of GST registration may be considered liberally.
Mr. Sahil Mullick, learned counsel for the petitioners, states, on instructions, that the petitioners are willing to adopt the said course of action. He further states that the petitioners have already deposited the GST dues and filed their returns. These facts shall be verified by the Assistant Commissioner, State Tax, Goods & Service Tax, Sector-5, Dehradun, Uttarakhand, who shall take a decision on restoration of the GST registrations of the petitioners, keeping in view the observations made by the Court in the order dated 22.09.2022 in WPMS No. 2324 of 2022.
The writ petitions stand disposed of in the aforesaid terms.