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MOHAN BAHUGUNA vs. ASSISTANT COMMISSIONER
(Uttarakhand High Court)

Hon'ble Judges:

PANKAJ PUROHIT, J
Pet. Counsel
Pradeep Upreti
Res. Counsel
S. Bisht

Petitioner / Applicant

MOHAN BAHUGUNA

Respondent ASSISTANT COMMISSIONER
Court Uttarakhand High Court
State

Uttarakhand

Date Oct 24, 2024
Order No.

Writ Petition (M/S) No. 2937 of 2024

Citation

2024(10) TAXREPLY 12542

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ORDER

Heard learned counsel for the parties. 2. Petitioner is a proprietor of Bahuguna Photo Studio and Gift Center having principal place of business at Bhimtal. Petitioner deals as a service provider. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 3. The registration of the petitioner has been cancelled by the respondent vide order dated 07.08.2023 for non filing of the GST return for a considerable period. 4. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty, if any, imposed by the respondent-department. 5. Petitioner has sought to 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 07.08.2023 Ref. No.ZA050823005691R issued by the respondent as petitioner is ready to pay all the balance tax, interest on ....

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