Anuj Kumar Verma Vs Superintendent (Uttarakhand High Court)
In the case of Anuj Kumar Verma Vs Superintendent (Uttarakhand High Court), the petitioner filed a writ petition challenging the cancellation of his GST registration and the issuance of a show cause notice for the same. The petitioner sought to quash the cancellation order and the show cause notice, as well as to revive his GST registration. During the proceedings, the petitioner agreed to deposit the outstanding dues, including tax, interest, and penalties, and apply for the reversal of the cancellation. In response, the Uttarakhand High Court disposed of the petition with a direction that the Competent Authority consider the petitioner’s application and pass an appropriate order within two weeks after the deposit and submission of the application.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Present Writ Petition 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 Order for Cancellation of Registration bearing Reference No.ZA050223045769G dated 28.02.2023 (Annexure No.1 ) issued by the Respondent;
(ii) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA050123014807X dated 14/ 01/ 2023 (Annexure No.2) issued by the Respondent;
(iii) Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the Petitioner;
(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 case.”
2. Heard Mr. Rohit Arora, learned counsel for petitioner through video conferencing and Mr. Shobhit Saharia, learned Brief Holder for respondent.
