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High CourtsSingle Bench(2024) 12 UK CK 0074

Kuldeep Singh vs Commissioner Of Commercial Goods And Service Tax, Commissionerate At Dehradun And Another

Uttarakhand High Court · Decided on 13 December 2024

HON’BLE JUDGES
Alok Kumar Verma, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition No. 3401 Of 2024 (M/S)

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Judgment

10 paragraphs · 343 words

Alok Kumar Verma, J

1.

The present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayer s: -

“(i) A writ order or direction in the nature of certiorari to quash the order dated 27.02.2023 (Annexure No. 4 to the writ petit ion) passed by respondent no. 2 whereby the respondent no. 2 without considering the anxiety of the petitioner illegally cancelled the Goods and Service Tax Identification Number (GSTI N) as issued by Commercial Tax Department.

(ii) Issue a writ order or direction in nature of mandamus directing the respondents to revoke t he GSTI N as issued by the respondents authority being GST Number 05HFCPS9968P1Z6 which is cancelled by the respondents due to non payment of GST returns for the period of more than six months.

(iii) Any other suitable writ, order or direct ion which this Hon'ble court may deem fit and proper in the circumstances of the case.

(iv) Award the cost of petition to the petitioner.”

2.

Heard Mr. Ankur Sharma, learned counsel for the petitioner and Mr. Mohit Maulekhi, learned Brief Holder for the respondents.

3.

Mr. Ankur Sharm a, learned counsel for the petitioner, submitted that the petitioner is ready to deposit all the outstanding dues of tax including interest and penalty. For this purpose, the petitioner shall move an application before the Competent Authority within a week from today.

4.

Mr. Mohit Maulekhi, Brief Holder has sought one week’s time from the date of production of the application to decide the same.

5.

With the consent of learned counsel for both the parties, the present writ petition is disposed of wit h a direction that in case the petitioner deposits outstanding dues of tax including interest and penalty and submits his application within one week from today, the competent authority shall consider the application of the petitioner and pass an appropriate order as per law within a period of one week from the date of production of the certified copy of this order along with the application.