Kashish Gupta vs. Union Of INDIA & Ors

Facts

The petitioner, Kashish Gupta, proprietor of M/s Balaji Industries, holding GSTIN 06CNMPG8477NIZC, filed a writ petition seeking directions to respondents 2 and 3 to restore and reactivate their GSTIN. The petition was initially filed challenging a show cause notice. However, during the pendency of the petition, an order of cancellation was passed. The petitioner's counsel informed the Court that the cancellation order had been passed and sought to withdraw the present petition with liberty to file a fresh one if a new cause of action arose.

Held

The Court noted that the petitioner had initially filed the writ petition challenging a show cause notice. However, subsequently, an order of cancellation of the GSTIN had been passed. The learned counsel for the petitioner submitted that in light of the cancellation order, they wished to withdraw the present petition. The Court granted the petitioner's request to withdraw the petition with liberty to file a fresh one if a new cause of action arises. The Court disposed of the pending applications as well.

Key Issues

1. Whether the petitioner is entitled to seek directions for the restoration and reactivation of their GSTIN, given that a cancellation order has now been passed? The petitioner argued that the petition was initially filed to challenge a show cause notice. However, since a cancellation order has now been issued, they wished to withdraw the current petition. The petitioner sought liberty to file a fresh petition should a new cause of action arise. The respondents (Union of India & Ors.) did not present any arguments as the petitioner sought to withdraw the petition.