Case LawSpecial Appeal No. 123 of 2022
Vinod Kumar Vs Commissioner, State Tax
- Court:
- High Court
- Bench:
- Uttarakhand
- Date:
- June 20, 2022
- Type:
- Writ Appeal
- Members:
- Sanjaya Kumar Mishra , Ramesh Chandra Khulbe
Subject
Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable
Registration
Summary
The appellant/assessee is working as a mason or paint professional. He had applied for GST registration and was allotted a GST registration number. The appellant failed to file his return for a continuous period of six months, which was mandatory und…
Judgement
In this intra-court appeal, the appellant, being a mason / painting professional, having GST Registration in the State of Uttarakhand has assailed the order passed by the learned Single Judge in Writ Petition (M/S) No. 1553 of 2021, on dated 30.09.2021, on the ground that the writ petition is not maintainable in view of the fact that there is an alternative and efficacious remedy available to the…