Global Manpower Solutions Vs State Tax Officer (Uttarakhand High Court)
The case of Global Manpower Solutions vs. State Tax Officer was heard by the Uttarakhand High Court under Article 226 of the Indian Constitution. The petitioner challenged the cancellation of its GST registration through a writ petition, seeking to quash the show cause notice and cancellation order issued by the tax authorities. The petitioner also requested the revival of its GST registration and any other relief deemed appropriate by the court. The legal representatives for both parties presented their arguments, with the petitioner contesting the validity of the cancellation and the respondent defending the issued orders.
The court, with the consent of both parties, disposed of the writ petition by directing the petitioner to clear all outstanding tax dues, including interest and penalties, within one week. Upon compliance, the petitioner was required to submit an application for reconsideration. The competent authority was instructed to review the application and issue an appropriate order in accordance with the law within one week of receiving the certified copy of the court’s order. This ruling provided the petitioner with an opportunity to restore its GST registration, subject to fulfilling the specified conditions.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
