Ms Fashion Pirates Through Prop Deepak Negi vs. Union Of INDIA And Others

Facts

The petitioner, M/s Fashion Pirates, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged a demand raised through an order dated 01.12.2025. Additionally, the petitioner sought a direction for the competent authority to decide their representation dated 29.08.2024, concerning the cancellation of their GST registration. The petitioner requested permission to withdraw the challenge to the order dated 01.12.2025 to pursue their statutory remedy of appeal. The court considered the submissions made by the petitioner's counsel.

Held

The Court permitted the petitioner to withdraw its prayer challenging the order dated 01.12.2025, enabling them to avail their statutory remedy of appeal. Regarding the second prayer, the Court found it reasonable to direct the competent authority to take a final decision on the petitioner's representation dated 29.08.2024, seeking cancellation of its registration under the CGST Act. This decision is to be made within two months from the date of receipt of a copy of the order, in accordance with the law. The Court did not express any opinion on the merits of the demand raised by the order dated 01.12.2025, as the petitioner chose to pursue the appellate remedy.

Key Issues

1. Whether the petitioner should be permitted to withdraw its challenge to the order dated 01.12.2025 to avail its statutory remedy of appeal under the Central Goods and Services Tax Act, 2017 (CGST Act)? 2. Whether the competent authority should be directed to decide the petitioner's representation dated 29.08.2024 for cancellation of its GST registration within a specified time frame? Petitioner's Arguments: The petitioner argued that they should be allowed to withdraw their challenge to the order dated 01.12.2025 to pursue the statutory remedy of appeal. They also requested that the petition be disposed of with a direction to the competent authority to decide their representation for cancellation of registration within a time-bound manner. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (Union of India and others).