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SHANTI DEVI MANRAL vs. COMMISSIONER, CENTRAL GOODS & SERVICE TAX, DEHRADUN AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

PANKAJ PUROHIT, J.
Pet. Counsel
Ashish Agarwal
Res. Counsel
Shubham Bhardwaj
Shobhit Saharia

Petitioner / Applicant

SHANTI DEVI MANRAL
Respondent COMMISSIONER, CENTRAL GOODS & SERVICE TAX, DEHRADUN AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Dec 5, 2024
Order No.

Writ Petition (M/S) No. 3121 of 2024

Citation

2024(12) TAXREPLY 12376
Original Order
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ORDER

Hon’ble Pankaj Purohit, J. Petitioner is a proprietorship firm who runs a business under the name and style ‘M/s Shanti Devi Manral’. Petitioner is engaged in the supplier of services. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”). 2. The registration of the petitioner has been cancelled by respondent no.2 vide order dated 31.05.2021 for non filing of the GST return for a continuous period of six months. 3. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return for a period of six months as well as the penalty, if any, imposed by the respondent- department. 4. Petitioner has sought the following reliefs:- “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 17/01/2022 (Annexure No.1 to W.P) as peti....

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