Ritika Enterprises vs. State Of Punjab And Another

Held

The Court noted the submission made by the learned counsel for the State that the order cancelling the petitioner's GSTIN dated 07.03.2018 has been revoked by an order dated 17.10.2018. The State further assured the Court that this revocation order would be uploaded on the GST Network within a period of two weeks. In light of this submission and assurance from the State, the High Court disposed of the present petition. The Court did not delve into the merits of the cancellation order itself, as the issue was rendered infructuous by the subsequent revocation. No specific reasoning beyond the State's submission was provided. The operative direction was to dispose of the petition.

Facts

The petitioner, Ritika Enterprises, approached the High Court of Punjab and Haryana at Chandigarh seeking to quash an order dated 07.03.2018, which had cancelled its GSTIN (03DYEPK2353B1Z1). The order was passed by the State authorities. The petitioner sought relief from the High Court. The tax period for which the GSTIN was cancelled is not explicitly stated in the judgment. The amount in dispute is not mentioned. The procedural history leading to the cancellation is not detailed.

Key Issues

1. Whether the cancellation of the petitioner's GSTIN vide order dated 07.03.2018 is liable to be quashed? (Question of law). The petitioner argued that the cancellation order was illegal and sought its quashing. The State, through its counsel, submitted that the order of cancellation has since been revoked. The State further stated that the revocation order dated 17.10.2018 would be uploaded on the GST Network within two weeks. No specific provisions of the GST Act or Rules were explicitly argued by either side, nor were any precedents or circulars cited in the provided text.