Eficaz Project Limited Liability Partnership Through Its Partner vs. Commissioner Uttarakhand State G S T Commissionerate Dehradun
Held
The Court noted the petitioner's submission that he had challenged the order cancelling his GST registration under Section 29 of the Uttarakhand GST Act, 2017, in the present writ petition. However, the petitioner also stated that he had preferred an appeal against the said order, which was dismissed recently. Consequently, the petitioner sought to withdraw the writ petition with liberty to file a fresh writ petition challenging the order of the Appellate Authority. The Court, considering this development, dismissed the writ petition as withdrawn, subject to the petitioner's stated liberty. The Court did not decide on the merits of the original challenge to the GST registration cancellation order or the appellate order.
Facts
The petitioner challenged an order cancelling his GST registration, passed under Section 29 of the Uttarakhand GST Act, 2017. However, the petitioner subsequently filed an appeal against this order, which was dismissed a few days prior to the hearing of the writ petition. Due to this subsequent development, the petitioner sought to withdraw the present writ petition with the liberty to file a fresh writ petition challenging the order of the Appellate Authority, if legally permissible.
Key Issues
1. Whether the petitioner can withdraw the present writ petition with liberty to file a fresh writ petition challenging the order of the Appellate Authority, given the dismissal of his appeal. Petitioner's Contention: The petitioner argued that due to the subsequent dismissal of his appeal, he wished to withdraw the current writ petition and seek liberty to file a fresh writ petition to challenge the appellate order, if sustainable under law. Revenue's Contention: The judgment records no specific argument from the State/Revenue.
Sections Cited
Section 29
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 1815 of 2021 Hon’ble Sharad Kumar Sharma, J.
Mr. Ashutosh Posti, Advocate for the petitioner.
Mr. Mohit Maulakhi, Brief Holder for the State of Uttarakhand.
The petitioner contends that though in the present Writ Petition, he has given a challenge to the order, cancelling his GST registration, while exercising powers under Section 29 of the Uttarakhand GST Act, 2017, but however, he submits that he has preferred an Appeal against it, and the same has been dismissed couple of days back.
In that eventuality, on account of the subsequent development, the petitioner seeks to withdraw the Writ Petition with the liberty to file a fresh Writ Petition, if sustainable under law, challenging the order of the Appellate Authority also.
Subject to the above observations, the Writ Petition stands dismissed as withdraw.
(Sharad Kumar Sharma, J.) Dated 09.09.2021 Shiv
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