WPMS/501/2022 of BASRAH HABITAT DEVELOPERS PRIVATE LIMITED Vs THE COMMISSIONER STATE TAX DEPARTMENT OF G ST DEHRADUN

Court: Uttarakhand High Court
Decision date: 2022-06-17
Case number: 501 of 2022

Parties

WPMS/501/2022 of BASRAH HABITAT DEVELOPERS PRIVATE LIMITED (PETITIONER)
THE COMMISSIONER STATE TAX DEPARTMENT OF G ST DEHRADUN (RESPONDENT)

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|**SL.** **No**|**Date**|**Office Notes,** **reports, orders or** **proceedings or** **directions and** **Registrar’s order** **with Signatures**||**COURT’S OR JUDGES’S ORDERS**|
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|||||WPMS No. 501 of 2022 **Hon’ble Man oj Ku m ar Tiw ar i, J.** Mr. Sahil Mullick, Advocate for the petitioner. Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand. Heard learned counsel for the parties. Petitioner was registered as Taxable Person under State G.S.T. Act, 2017. His registration has been cancelled vide order dated 16.05.2019, on the ground of default, in timely submission of return. Petitioner filed appal against cancellation order. His appeal has also been dismissed by Joint Commissioner (Appeals), vide order dated 21.01.2022. Feeling aggrieved by these two orders, petitioner has filed this writ petition. Learned counsel for petitioner contends that neither any notice nor any opportunity of hearing was given to petitioner before passing the cancellation order. Thus, he submits that cancellation|

||||of registration is in violation of Section 46 of State G.S.T. Act, 2017 and Rule 68 of State G.S.T. Rules, 2017. Learned Brief Holder appearing for the State, on instructions, concedes that notice, as contemplated under Section 46 of State G.S.T. Act read with Rule 68 of State G.S.T. Rules, was not given to petitioner. Since issuance of notice is a mandatory requirement before cancelling registration of dealer, therefore, on this short ground alone, impugned cancellation order dated 16.05.2019 as well as appellate order dated 21.01.2022 are liable to be quashed and are hereby quashed. Accordingly, the writ petition is allowed. **( Man oj Ku m ar Tiw ar i, J.)** 17.06.2022 Navin|
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