Sunshine Traders Represented Through Its Partner Shreenath Agrawal vs. Union Of INDIA Thr. Secretary And Ors
Held
The Court accepted the statement made by the learned counsel for the respondent/revenue. The respondents were permitted to withdraw the impugned order dated 13.06.2023 with liberty to issue a fresh show-cause notice. The Court noted that the fresh exercise would be undertaken in accordance with law, and all contentions on any proposed proceedings were expressly kept open. The Court further observed that as the show-cause notice and the consequential order were withdrawn, the registration of the petitioner would stand restored. However, this restoration would not preclude the respondents from issuing any appropriate order as permitted by law to safeguard the interest of the Revenue. No specific finding was recorded on the validity of the original notice and order, as they were withdrawn.
Facts
The Petitioner, Sunshine Traders, through its partners, filed a writ petition before the Bombay High Court challenging a Notice dated 23.05.2023 and an Order dated 13.06.2023. The Petitioner sought quashing of these documents and directions to revoke the cancellation of its GST registration. The petition also sought interim relief to revoke the suspension of its GST registration. The Respondents are the Union of India through its Secretary and other authorities. The procedural history involves the issuance of a notice and a consequential order, which the Petitioner sought to set aside.
Key Issues
1. Whether the impugned Notice dated 23.05.2023 and the impugned Order dated 13.06.2023, which led to the cancellation of the Petitioner's GST registration, are valid and legal? The Petitioner argued that the Notice and Order were illegal and sought their quashing, along with the revocation of the GST registration cancellation. The Petitioner also sought interim directions for the restoration of its GST registration. The Respondents, represented by Mr. Subir Kumar, stated that they would withdraw the impugned order with liberty to issue a fresh show-cause notice. No specific arguments were recorded for the Petitioner beyond seeking relief, nor were specific legal provisions or precedents cited by either party in the provided text.
AI-generated summary — verify with the full judgment below
4-WP-9288-2023.odt Secretary & Ors. ..Respondents __________ Mr. Roshil Nichani a/w Mr. A. Desai i/b Pythagoras Legal, for the Petitioner. Mr. Subir Kumar a/w Satya Prakash Sharma a/w Sruti Kalyanikar a/w Janhavi Hirlekar, for Respondents. __________
CORAM : G. S. KULKARNI & JITENDRA JAIN, JJ.
DATE : OCTOBER 16, 2023. P.C.:
This petition filed under Article 226 of the Constitution of India, prays for the following reliefs:- “(a) that this Hon’ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction calling for the records pertaining to the Petitioner’s case and after going into the validity and legality thereof, be pleased to quash and set aside the impugned Notice dated 23.05.2023 (“Exhibit-A”) and the impugned order dated 13.06.2023 (“Exhibit-B”); (b) that this Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appro
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