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VINOD KUMAR vs. COMMISSIONER UTTARAKHAND STATE AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

SHARAD KUMAR SHARMA
Pet. Counsel
S.k. Posti
Ashutosh Posti
Res. Counsel
Ajay Singh Bisht
Suyash Pant

Petitioner / Applicant

VINOD KUMAR
Respondent COMMISSIONER UTTARAKHAND STATE AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Sep 30, 2021
Order No.

WRIT PETITION (M/S) NO.1553 of 2021

Citation

2021(9) TAXREPLY 4825
Original Order
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ORDER

A very intricate question, which has been raised by the learned Senior Counsel for the petitioner, in the present writ petition is emanating from the impugned orders, which have been passed by the Competent Authorities under the Uttarakhand Goods and Service Tax, Act of 2017, whereby by an order of 21.09.2019, which has been passed by the Assistant Commissioner, GST, he had cancelled the registration of the petitioner, which was bearing GST Registration No. GSTIN 05AGMPK8182B3ZC”, which was alleged to have been registered, in his name as back as on 03.07.2017. The reason, which has been assigned in the order of cancellation of the registration, was that since the petitioner was an assessed tax payer, and as he has failed to file his continuous returns for a period of over six months which was otherwise mandatory under the Act, and hence his registration was cancelled. The petitioner has contended, that the aforesaid cancellation of the registration of the petitioner vide the o....

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