BM Services vs Commissioner, State Goods And Services Tax, Commissionerate, Dehradun And Another

Alok Kumar Verma, J

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

“(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 30/09/2023 (Annexure No. 3 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 05ALXPJ0293Q2Z9 of the petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law.

(iii) Issue any other writ order or direction which this Hon'ble court deem fit and proper, in the circumstances of the present case.

(iv) Award the cost to the petitioner throughout.”

Heard Mr. Tarun Pande, learned counsel for the petitioner (through video conferencing) and Mr. Mohit Maulekhi, learned Brief Holder for the respondents.

Mr. Tarun Pande, learned counsel for the petitioner submitted that the petitioner is ready to deposit all the outstanding dues of tax including interest and penalty, if any, and the petitioner shall move an application before the Competent Authority within a week from today.

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

With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that if the petitioner deposits outstanding dues of tax including interest and penalty, if any, and submits his application for reversal of t he cancellation of GST registration 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.