Case LawWrit Petition (M/S) No.1553 of 2021
Vinod Kumar Vs Commissioner, State Tax
- Court:
- High Court
- Bench:
- Uttarakhand
- Date:
- September 30, 2021
- Type:
- Writ Petition
- Members:
- Sharad Kumar Sharma
Subject
Cancellation of Registration; Delay in filing appeal; Writ petition dismissed
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
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…