JEEWAN CHANDRA PANT v. COMMISSIONER STATE GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN
Court: High Court of Uttarakhand
Bench: HON'BLE MR. JUSTICE PANKAJ PUROHIT
Judgment date:
Case summary
High Court of Uttarakhand judgment dated 2024-10-25. JEEWAN CHANDRA PANT v. COMMISSIONER STATE GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN. Read the...
Judgment text
2024:UHC:8066 H I GH COURT OF UTTA RA K H A N D A T N A I N I TA L W r i t Pe t i t i o n N o . 2 9 7 7 o f 2 0 2 4 ( M / S) Jeevan Chandra Pant - - Pet it ioner Ve r su s Com m issioner, St at e Goods and Service Tax & anot her - - Respondent s Pr e se n ce : - Mr. Ashish Aggarwal and Mr. Tarun Pande, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the respondents/State. H o n ' b l e Pa n k a j Pu r o h i t , J. 1. By m eans of t his writ pet it ion t he pet it ioner has challenged t he order dat ed 01. 01. 2024 whereby GST Regist rat ion of t he pet it ioner has been cancelled as t he pet it ioner has not updat ed his bank account det ails. 2. Heard learned counsel for t he part ies. 3. Pet it ioner is a propriet or firm regist ered wit h t he respondent s depart m ent under t he provisions of t he Ut t arakhand Goods & Service Tax Act , 2017 ( hereinaft er referred t o as UKGST Act ) having it s Regist rat ion No. GSTI N- 05AMGPP4728C3Z6.
The pet it ioner firm is a cont ract or and indulged in t he work cont ract service. The GST regist rat ion of t he pet it ioner was cancelled, t he reason is t hat pet it ioner failed t o updat e his bank det ails in t he GST port al. 4. I t is subm it t ed by learned counsel for t he pet it ioner t hat pet it ioner m oved an applicat ion for revocat ion of cancellat ion of t he GST regist rat ion under Sect ion 30 of t he UKGST Act and during 2024:UHC:8066 pendency of t he said applicat ion, t he bank det ails have been updat ed by t he pet it ioner. 5. The said applicat ion was rej ect ed by respondent no. 2 vide order dat ed 21. 09. 2024. The said order dat ed 21. 09. 2024 is appealable order whereagainst t he appeal is provided under Sect ion 107 of t he UKGST Act but t he pet it ioner neit her availed t he rem edy of appeal nor challenged t he said order in t he present writ pet it ion. 6.
Pet it ioner now lim it ed his argum ent t o t he effect t hat since bank det ails of t he pet it ioner firm has already been updat ed wit h t he respondent s depart m ent . Therefore, t he pet it ioner m ay be given libert y t o m ove a represent at ion t o t he respondent s depart m ent and a direct ion be issued t o respondent no. 2 t o decide t he represent at ion of t he pet it ioner wit hin a st ipulat ed t im e period. 7. Learned St at e Counsel has no serious obj ect ion t o t his proposal subm it t ed by learned counsel for t he pet it ioner. 8. Accordingly, t he writ pet it ion is disposed of. I t is provided t hat pet it ioner shall m ove a represent at ion t o respondent no. 2 wit hin a period of fift een days from t oday on or before 08. 11. 2024 and if such represent at ion is m oved, respondent no. 2 shall decide t he said represent at ion, st rict ly, in accordance wit h law. ( Pa n k a j Pu r o h i t , J. ) 25. 10.
2024 Art i ARTI SINGH Digitally signed by ARTI SINGHDN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,2. 5. 4. 20=487ed955e722ba65aab55409e686c12fb83a19325e8b66890fbee418e7b69c0d,postalCode=263001, st=UTTARAKHAND,serialNumber=26DC90E00D839E3E8714131F235087D2D87E133C57E7F4A7B2E734BE2521F982, cn=ARTI SINGHDate: 2024. 10. 25 16:19:56 +05'30'
Source: Supreme Court eSCR. Dataset: Dattam Labs, CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.