Case Law Details
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
present Writ Pet it ion has been filed under Article 226 of the Constitution of india with the following prayers: –
“ (i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA050422008050G dated 12/ 04/ 2022 issued by the Respondent; ( contained as Annexure no. 2 to this writ petition).
(ii) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference ZA050922002284X dated 03/ 09/ 2022 issued by the Respondent; ( contained as Annexure no. 1 to this writ petition).
(iii) Issue a writ, order or direction, in the nature of m andam us directing the Respondent to revive the GST registration 05AAMFG5804GI ZI of the Petitioners;
(iv) Issue any other writ, order or direction and/ or allow any other consequential relief as expedient in law, on the facts and circumstances of the ”
2 . Heard Mr. Govind Singh Latwal, learned counsel with Mr. Ashish Dani, learned counsel for petitioner and Mr. Mohit Maulekhi, learned Brief Holder for respondent.
3 . with the consent of learned counsel for the parties, the present Writ Pet it ion ( No. 3443 of 2024) is disposed of with a direction that in case the petitioner deposits entire outstanding dues of tax including interest and penalty, if any, and subm it s his application within one week from today, the Com petent Authority shall considered the application of the petitioner and pass an appropriate order as per law within a period of one week from the date of production of the certified copy of this order along with the application.
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