M/S Khan Brothers vs. The Union Of INDIA
Held
The Court noted that the grievance of the petitioner, which was the cancellation of its GST registration, has been redressed. No specific details of how the grievance was redressed were provided in the order. Consequently, the Court found no further necessity to adjudicate on the validity of the cancellation order itself. The writ petition was accordingly closed as the issue brought before the court was resolved from the petitioner's perspective.
Facts
The petitioner, M/s Khan Brothers, filed a writ petition before the Patna High Court challenging the cancellation of its GST registration. The cancellation order was issued on 11.12.2023. The respondents were various authorities under the Central GST and Central Excise department. The petitioner sought redressal against the cancellation of its registration. The matter was listed before the High Court for hearing.
Key Issues
1. Whether the cancellation of GST registration by the Assistant Commissioner, Central GST and Central Excise, Hajipur Range, Vaishali Division, Hajipur, is valid and justified, considering the grievance raised by the petitioner. The petitioner argued that their grievance regarding the cancellation of registration has been redressed. The respondents, represented by the Additional Solicitor General and Senior Standing Counsel for CGST & CX, did not present any arguments as the petitioner's grievance was stated to be redressed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.16596 of 2023 ====================================================== M/s Khan Brothers having GSTIN-10AARFK3344C1ZR, through its partner namely Mohammad Asharaf Alee aged about 44 yrs, Male, son of Mohammad Taiyab Alee, resident of Bitandipur, P.S. Jandaha, District- Vaishali. ... ... Petitioner/s Versus
The Union of India through Commissioner, Central GST and Central Excise, Patna-II Budh Marg, Patna.
The Assistant Commissioner (A.E.) CGST and Central Excise, Patna-II Budh Marg, Patna.
Assistant Commissioner, Central GST and Central Excise, Hajipur Range, Vaishali Division, Hajipur.
The Superintendent Central GST and Central Excise, Hajipur Range, Vaishali Division, Hajipur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rajeev Ranjan, Advocate Mr. Bela Singh, Advocate For the Respondent/s : Dr. K. N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUST
The judgment continues below.
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