M/S Jain Auto Products vs. State Of Haryana And Others

Held

The Court accepted the statement made by the State's counsel. It was clarified that the appeal filed by the petitioner on November 9, 2021, would be treated as an appeal under Section 107 of the CGST Act, 2017. The competent appellate authority was directed to consider the appeal on its merits and take a final decision within a period of six weeks from the date of the order. The Court explicitly stated that it had not examined the issue on merits. No further directions were deemed necessary, and the writ petition was disposed of.

Facts

The petitioner, M/s Jain Auto Products, filed a writ petition seeking a mandamus directing the Joint and Excise Taxation Commissioner, Rohtak, to decide an appeal filed on November 9, 2021. This appeal was against an order of cancellation of registration passed by the Excise and Taxation Officer, Rohtak. The State of Haryana was the respondent. The writ petition was filed before the High Court of Punjab and Haryana at Chandigarh.

Key Issues

1. Whether the appeal filed by the petitioner on 09.11.2021 against the order of cancellation of registration should be considered as an appeal filed under Section 107 of the CGST Act, 2017? Petitioner's contention: The petitioner sought a direction for the appellate authority to decide their appeal. No specific argument regarding the provision under which the appeal was filed was recorded, but the relief sought implies its validity. Revenue's contention: The State of Haryana, through the DAG, stated that the appeal filed on 09.11.2021 would be treated as an appeal filed under Section 107 of the CGST Act, 2017. The competent appellate authority would consider it on merits and take a final decision within six weeks.