BharatTaxGST

M/S Hallmark Steel Private Limited vs. State Of Rajasthan

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CW/17509/2022HC RajasthanGSTCNR RJHC02092533202205 January 20242 pages

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Cause title — parties, addresses and appearances
[2024:RJ-JP:763-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17509/2022 M/s Hallmark Steel Private Limited through its authorized representative, M/s Hallmark Steel Private Limited, Plot No. F- 1086, RIICO Industrial Area, Bhiwadi, Distt- Alwar, Rajasthan- 301019 ----Petitioner Versus 1. State of Rajasthan through its Secretary Finance Department, Government of Rajasthan, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur 302005, Rajasthan, India. 2. Union of India through its Secretary, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi 110001. 3. Office Of The Commissioner, Central Excise and Services Tax Commissionerate, through its Secretary Central Excise and Services Tax Commissionerate, A-Block Surya Nagar, Alwar, Rajasthan. 4. Office of the Additional Commissioner Appeals, State Goods and Service Tax, Alwar, Rajasthan. 5. Office of the Deputy Commissioner State Tax Department, State Goods and Service Tax, Circle A, Ward-2, Bhiwadi, Rajasthan. 6. Small Industries Development Bank, through its Director, Chamber Bhawan, Delhi Road, Alwar, Rajasthan, 301 001 ----Respondents For Petitioner(s) : Ms. Archana on behalf of Mr. Naresh Kumar Gupta. For Respondent(s) : Mr. Umang Gupta, Mr. Tarang Gupta. Mr. Kapil Sharma, through VC. HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHUTOSH KUMAR [2024:RJ-JP:763-DB] (2 of 2) [CW-17509/2022]

Order 05/01/2024

1.

This writ petition has been filed by the petitioner aggrieved of the cancellation of GST registration by the respondents.

2.

Counsel for the petitioner submits that during pendency of the present petition, the cancellation has been revoked, however, a submission has been made that as during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Tax Credit (‘ITC’), and to that extent the petitioner still has grievance.

3.

A perusal of the petition indicates that the challenge laid in the present petition pertains to cancellation of petitioner’s registration and as during pendency of the present petition the said cancellation has been revoked, insofar as the present petition is concerned, the same has been rendered infructuous.

4.

However, qua the grievance now sought to be raised by the petitioner regarding filing of the return and claim of the ITC, the petitioner may approach the respondents in this regard and thereafter take appropriate proceedings in accordance with law.

5.

Consequently, the petition is dismissed as having become infructuous with liberty to take appropriate proceedings in accordance with law. (ASHUTOSH KUMAR),J (ARUN BHANSALI),J 40-DJ/-

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.