Shri Shyam Travels Thru. Proprietor Deep Chand Bharti vs. UOI Thru. Its Prin. Secy. Finance And 2 Others
Held
The Court did not decide the substantive issues raised by the petitioner. After arguments were presented, the counsel for the petitioner requested to withdraw the writ petition. The Court granted this request, dismissing the petition as withdrawn with liberty granted to the petitioner to approach the appropriate forum. Therefore, there is no finding on the legality of the cancellation date or the validity of the Show Cause Notice and cancellation order. The operative direction was to dismiss the petition as withdrawn, allowing the petitioner to pursue remedies elsewhere.
Facts
The petitioner, Shri Shyam Travels, filed a writ petition before the Allahabad High Court challenging a Show Cause Notice dated June 20, 2024, and an order dated July 25, 2024, passed by the proper officer, which cancelled the petitioner's GST registration effective from June 20, 2024. The petitioner sought a writ of certiorari to set aside these orders and a writ of mandamus directing the respondents to cancel the GST registration from the date of the Show Cause Notice (June 20, 2024), not retrospectively from the date of not filing returns (February 8, 2024). The respondents were the Union of India through its Principal Secretary, Finance, and two others.
Key Issues
1. Whether the cancellation of GST registration should be effective from the date of the Show Cause Notice (June 20, 2024) or retrospectively from the date of non-filing of returns (February 8, 2024)? (Question of law). The petitioner argued that the cancellation should not be retrospective beyond the date of the Show Cause Notice, seeking a direction to cancel the registration from June 20, 2024. The revenue's arguments are not recorded in the judgment. The petitioner sought a writ of certiorari to set aside the impugned notice and order, and a writ of mandamus to direct the respondents to cancel the registration from the date of the Show Cause Notice.
Sections Cited
None discussed
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1540 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J.
Heard the learned counsel for the parties.
This petition has been filed by the petitioner with the following prayers:- " i. It is prayed by this Hon'ble court to Issue a writ of certiorari or in the nature of certiorari to set to set aside the [Am Show Cause Notice dated 20.06.2024 (Annexure No.1) and order dated [Annexure No.2] 25.07.2024 of Cancellation of GST Registration w.e.f. 20.06.2024 by proper officer. ii. It is also prayed by this Hon'ble court to Issue a writ of mandamus or in the nature of mandamus directing the respondents to cancel the GST registration from the date of issue of SCN for cancellation i.e. 20.06.2024 and not retrospectively from the date of not filing the return i.e. 08.02.2024. It is also prayed before this Hon'ble court issue any other suitable writ, order or direction, which this Hon'ble court may deem fit and proper in the facts and circumstances of the case. iv. Award cost of the petition to the petitioner through out."
After arguing at some length, the counsel for the petitione
The judgment continues below.
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