M/S Blackstone Polymers Private Limited vs. State Of Haryana And Others
Held
The Court held that the writ petition had become infructuous. This was based on the submission by the petitioner's counsel that a subsequent order dated 01.10.2019 had been passed by the competent authority, rejecting the application for revocation of the cancellation of registration. The Court noted that the remedy against this new order lies under Section 107 of the CST Act, 2017, by way of an appeal. Therefore, in view of these developments, the present writ petition was dismissed as infructuous. The Court did not decide on the merits of the cancellation or the rejection of the revocation application, as the petition was disposed of on procedural grounds.
Facts
The petitioner, M/s. Blackstone Polymers Private Limited, was a registered dealer under the GST Act. Its registration certificate was cancelled by an order dated 24.01.2019. The petitioner filed an application for revocation of this cancellation under Section 30 of the CGST/HGST Act, 2017. The petitioner's grievance was that this application was not being decided, causing prejudice. During the hearing, the petitioner's counsel submitted that the petition had become infructuous because the competent authority had passed a new order dated 01.10.2019, rejecting the application for revocation. The respondents are the State of Haryana and others.
Key Issues
1. Whether the writ petition is rendered infructuous due to subsequent developments? The petitioner argued that the petition has become infructuous as the competent authority has now passed an order dated 01.10.2019 rejecting the application for revocation of cancellation of registration. The respondents did not record any specific argument on this point, but their counsel was present. The core issue is whether the Court should proceed with the writ petition when a subsequent order has been passed, and a statutory remedy of appeal is available against that order.
Sections Cited
Section 30, Section 107
AI-generated summary — verify with the full judgment below
247-2 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Civil Writ Petition No. 24126 of 2019 (O&M) Date of Decision: 03.10.2019
M/s. Blackstone Polymers Private Limited through its authorized representative Mr. Gaurav Singhal, Faridabad .......... Petitioner Versus State of Haryana and others .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present: Mr. Ashok Kumar Babbar, Advocate and Mr. Surendra Kumar, Advocate for the petitioner. Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana for the respondents/State. **** JASWANT SINGH, J.
(ORAL)
The petitioner (Private Limited Company) was a registered dealer under the GST Act. Its registration certificate was cancelled vide order dated 24.01.2019 (Annexure P-4). The petitioner invoked the remedy of filing an application for revocation of cancellation of its registration under Section 30 of the CGST/HGST Act, 2017. The grievance raised in the petition was that the aforesaid application for revocation of cancellation of registration was not being decided for one reason or the other, resulting into serious prejudice to the petitioner-c
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