Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others
Held
The Court did not delve into the merits of the case or the substantive prayers made by the petitioner. Instead, the Court accepted the preliminary objection raised by the respondents regarding the maintainability of the writ petition. The Court found that the petitioner, Syed Asif Ali, was not the entity registered under the CGST Act, which is M/s Bushrah Export House. Consequently, the Court dismissed the writ petition as withdrawn. The Court granted liberty to the petitioner to file a fresh petition for the same cause of action, implying that a fresh petition could be filed by the appropriate party or with proper averments regarding the petitioner's locus standi.
Facts
The petitioner, Syed Asif Ali, filed a writ petition seeking to quash an order dated 01.05.2024 and a show cause notice dated 07.03.2024. The petitioner also prayed for a writ of mandamus to refund an amount of Rs. 1,86,40,533.00, claimed via an application with ARN AA0905200368563 dated 26.05.2020, for the period from September 2019 to January 2020. The respondent revenue authorities raised a preliminary objection regarding the maintainability of the writ petition, arguing that the firm M/s Bushrah Export House is the registered entity under the CGST Act, not the petitioner.
Key Issues
1. Whether the writ petition filed by Syed Asif Ali is maintainable when the registration under the CGST Act is in the name of M/s Bushrah Export House, as per Section 2(16) of the CGST Act, 2017. The petitioner contended that the writ petition is maintainable and sought the relief prayed for. The respondent revenue authorities argued that the writ petition is not maintainable because the petitioner, Syed Asif Ali, is not the registered entity under the CGST Act; rather, it is the firm M/s Bushrah Export House. The respondents relied on the fact of registration under the CGST Act.
Sections Cited
Section 2(16)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48766-DB Court No. - 3 Case :- WRIT TAX No. - 184 of 2024 Petitioner :- Syed Asif Ali Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others Counsel for Petitioner :- Yashovardhan Swarup,Desh Deepak Singh Counsel for Respondent :- A.S.G.I.,Dipak Seth Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Heard learned counsel for the parties and perused the record.
This petition has been filed with the following main prayer :- (i) to issue a writ, order or direction in the nature of certiorari quashing the order dated 01.5.2024 passed by the opposite party no.4 contained in Annexure No.1 to this writ petition. (ii) a Writ of certiorari of a writ, order or direction in the nature of certiorari quashing the show cause notice dated 07.03.2024 (GST RFT - 8) with respect to ARN AA0905200368563 contained in Annexure No.2 to this writ petition. (iii) a writ of Mandamus commanding the opposite parties to refund the amount of Rs.1,86,40,533.00 (Rupees One Crore Eighty Six Lakh Forty Thousand Five Hundred Thirty Three) as claimed vide (Application Reference Number) ARN AA0905200368563 dated 26.0
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