M/S Hindustan Mining Equipments Co. vs. State Of Rajasthan

Facts

The petitioner, M/s Hindustan Mining Equipments Co., through its legal heir Mrs. Ratni Devi Garg, filed a writ petition challenging an order dated 14.12.2022 that cancelled the petitioner's GST registration. The petitioner's proprietor had expired on 29.04.2021. The petitioner contended that the cancellation order was not served upon the legal heirs of the deceased proprietor. The petition was filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.

Held

The Court noted that the petitioner was not pressing the present petition. Instead, the petitioner sought liberty to avail the appellate remedy and to make a request to the department for the supply of a certified copy of the order. The Court disposed of the petition as not pressed, granting the petitioner the liberty to pursue the appellate remedy. The specific issue of non-service of the cancellation order upon the legal heirs was not adjudicated upon by the Court as the petition was withdrawn by the petitioner. No other issues were expressly left undecided.

Key Issues

1. Whether the order cancelling the GST registration of the petitioner is liable to be quashed on the grounds of non-service upon the legal heirs of the deceased proprietor? (Question of law) Petitioner's contention: The petitioner argued that the order of cancellation of registration was not served upon the legal heirs of the deceased proprietor, rendering the order invalid. The petitioner sought to quash the said order. Revenue's contention: The judgment does not record any specific arguments made by the respondents (State of Rajasthan and Union of India).