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

Hon'ble Judges:

SANJAYA KUMAR MISHRA
RAMESH CHANDRA

Pet. Counsel

S.k. Posti

Ashutosh Posti

Res. Counsel

Tarun Lakhera

Petitioner / Applicant	VINOD KUMAR
Respondent	COMMISSIONER UTTARAKHAND STATE GST AND OTHERS
Court	Uttarakhand High Court
State	Uttarakhand
Date	Jun 20, 2022
Order No.	SPECIAL APPEAL NO. 123 OF 2022
Citation	2022(6) TAXREPLY 5985
Original Order
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ORDER
In this intra-court appeal, the appellant, being a mason / painting professional, having GST Registration in the State of Uttarakhand has assailed the order passed by the learned Single Judge in Writ Petition (M/S) No. 1553 of 2021, on dated 30.09.2021, on the ground that the writ petition is not maintainable in view of the fact that there is an alternative and efficacious remedy available to the petitioner/appellant under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Uttarakhand Act’, for brevity). 2) The facts of the case, leading to filing of this Special Appeal, are that the petitioner/appellant is working as a mason / painting professional. He had applied for GST registration, and was allotted GST Registration No. GSTIN 05AGMPK8182B3ZC. It is apparent from the records that the petitioner/appellant failed to file his return for a continuous period of six months, which was mandatory under the Uttarakhand Act. Henc....