Vinod Kumar Vs Commissioner, State Tax
Date: September 30, 2021
Subject Matter
Cancellation of Registration; Delay in filing appeal; Writ petition dismissed
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…
A very intricate question, which has been raised by the learned Senior Counsel for the petitioner, in the present writ petition is emanating from the impugned orders, which have been passed by the Competent Authorities under the Uttarakhand Goods and Service Tax, Act of 2017, whereby by an order of 21.09.2019, which has been passed by the Assistant Commissioner, GST, he had cancelled the registrat…