M/S Hari Om Ispat Udyog vs. State Of Punjab And Ors

Held

The Court noted that the petitioner had filed an appeal against the order cancelling their GST registration, and this appeal was subsequently dismissed by the appellate authority on September 25, 2019. In light of this development, the petitioner sought to withdraw the present writ petition with liberty to challenge the appellate order. The revenue did not object to this request. Therefore, the Court allowed the withdrawal of the writ petition. The principle established is that when a statutory appeal has been decided, and the petitioner wishes to challenge that appellate decision, they should pursue the appropriate remedy against the appellate order rather than continuing with a writ petition that was initially filed to address the non-decision of the appeal. The Court granted liberty to the petitioner to seek appropriate remedies in accordance with law if they were so advised, specifically concerning the appellate order.

Facts

The petitioner, M/s Hari Om Ispat Udyog, a partnership firm, filed a writ petition challenging an order dated March 26, 2019, passed by the Proper Officer-cum-State Tax Officer, Ward No. 2, Ludhiana. This order cancelled the petitioner's GST registration on the grounds of issuing bills without the supply of goods or services. The petitioner had filed an appeal against this cancellation order on April 29, 2019, and an application for revocation of cancellation on March 29, 2019. The grievance was that neither the appeal nor the revocation application was being decided. Subsequently, the petitioner's appeal was dismissed by the appellate authority on September 25, 2019. The petitioner then sought to withdraw the writ petition with liberty to challenge the appellate order.

Key Issues

1. Whether the writ petition is maintainable when an appeal against the impugned order has been filed and subsequently dismissed by the appellate authority, and if so, what is the appropriate remedy for the petitioner? Petitioner's contention: The petitioner argued that the writ petition should be dismissed as withdrawn, with liberty to challenge the appellate order dated September 25, 2019. This was based on the subsequent dismissal of their appeal by the appellate authority. Revenue's contention: The learned State counsel did not contest the petitioner's request to withdraw the writ petition with liberty to challenge the appellate order.