Ms Sigma Re Dev Consts Private Li,Ited Through Of Its Directors Shri Dhananjay Kumar Verma vs. The Union Of INDIA Through The Commissioner Central Goods And Service Tax And Central Excise
Held
The Court disposed of the writ petition in terms of the judgment dated 6th March, 2024, passed in W.P. (T) No. 827 of 2024 (Abdul Satar Versus The Principal Commissioner, Central Goods and Service Tax and & Ors). As the respondents did not raise any objection to the petitioner's submission that the case was covered by the aforementioned judgment, the Court found no impediment to disposing of the matter on that basis. The specific reasoning or findings from the Abdul Satar judgment were not detailed in this order, but the operative direction was to follow that precedent. The Court did not independently analyze the merits of the cancellation order or the appellate order in this specific case, relying instead on the prior ruling.
Facts
The petitioner, M/s Sigma Re Dev Consts Private Limited, filed a writ petition before the Jharkhand High Court challenging the Appellate Order No. 131/CGST/RAN/2023 dated 14.09.2023, which rejected their appeal. This appellate order upheld the Cancellation Order/In/Original No. ZA2001230255739 dated 24.01.2023, issued by the Superintending, CGST & CX, Range VI, South Division, Ranchi, cancelling the petitioner's GST registration. The petitioner sought to quash these orders and restore their GST registration to continue their business. The petitioner's counsel submitted that the case was squarely covered by a previous judgment of the same court in W.P. (T) No. 827 of 2024.
Key Issues
1. Whether the GST registration of the petitioner, M/s Sigma Re Dev Consts Private Limited, was liable to be cancelled based on the order dated 24.01.2023, and consequently, whether the appellate order dated 14.09.2023 upholding the cancellation was valid? The petitioner argued that the present case is squarely covered by the judgment of this Court dated 6th March, 2024, in W.P. (T) No. 827 of 2024 (Abdul Satar Versus The Principal Commissioner, Central Goods and Service Tax and & Ors), and therefore, the writ petition should be disposed of in terms of that judgment. The respondents (Union of India and other CGST authorities) did not raise any objection to this submission.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 7587 of 2023 M/s Sigma Re Dev Consts Private Limited, Ashok Nagar, Ranchi, through one of its Directors, Shri Dhananjay Kumar Verma ... ... Petitioner
Versus
The Union of India, through the Commissioner, Central Goods and Service Tax and Central Excise, Kanka, Ranchi
The Additional Commissioner, Office of the Commissioner (Appeals), Central Goods & Service Tax and Central Excise, Kadru, Ranchi
The Superintending, CGST & CX, Range VI, South Division, Ranchi … … … ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD
--------- For the Petitioner: Mr. Siddhartha Singh, Advocate
Ms. Amrita Sinha, Advocate
Mr. Raunak Sahay, Advocate
Ms. Ahana Bharadwaj, Advocate For the Respondents: Mr. P.A.S. Pati, Sr. S.C. (CGST)
Mr. Anurag Vijay, A.C.
Mr. Om Prakash, A.C.
--------- 04/Dated: 11.07.2024
By way of the writ petition, the petitioner has sought for the following reliefs:- (a) For quashing and setting aside the Appellate Order being Order-In-Appeal
The judgment continues below.
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