Shri Durga Ji Enterprises, Shop No. 7, Dhab Wasti Ram Amritsar, Punjab vs. State Of Punjab And Ors
Held
The Court noted that the petitioner's appeal against the order cancelling its GST registration had been dismissed by the appellate authority on September 27, 2019. In light of this subsequent development, the Court found the writ petition to be infructuous. The Court therefore dismissed the writ petition. However, it granted the petitioner liberty to seek appropriate remedies in accordance with law, if so advised. The Court did not decide on the merits of the original cancellation order or the appeal proceedings.
Facts
The petitioner, Shri Durga Ji Enterprises, a dealer registered under the GST Act and engaged in the business of Oil and Chemicals, challenged an order dated June 14, 2018, which cancelled its registration certificate effective July 3, 2017. The petitioner had filed an appeal against this cancellation order with the Deputy Commissioner of Sales Tax (Appeals). The writ petition was filed seeking to quash the cancellation order and to direct the appellate authority to decide the pending appeal expeditiously. During the hearing, it was stated that the appeal filed by the petitioner had already been dismissed by the appellate authority on September 27, 2019.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent dismissal of the petitioner's appeal by the appellate authority. Petitioner's Argument: The petitioner initially sought to quash the order cancelling its GST registration and to direct the appellate authority to decide its pending appeal. However, after the appeal was dismissed, the petitioner sought permission to withdraw the writ petition with liberty to pursue appropriate remedies. Revenue's Argument: The respondents, represented by the Additional Advocate General, Punjab, did not explicitly argue on the merits of the cancellation order or the appeal. Their stance was implicitly that the subsequent dismissal of the appeal rendered the writ petition infructuous.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:31.10.2019. Shri Durga Ji Enterprises ..............Petitioner v. The State of Punjab and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Girish Agnihotri Present:- Dr.Naveen Rattan,Advocate for the petitioner Mr.Pankaj Gupta, Addl.AG Punjab. Jaswant Singh,J. Petitioner is a Dealer registered under the GST Act and engaged in the business of Oil and Chemicals at Amritsar. Vide order dated 14.6.2018 (P-5), its registration certificate has been cancelled w.e.f. 3.7.2017. Appeal against the said order P-5 is pending with respondent no.2-Deputy Commissioner of Sales Tax (Appeals)Faridkot Division,Bathinda. Hence prayer in this petition is to quash the impugned order P-5 and to direct respondent no.2 to decide the appeal expeditiously. Notice of motion was issued. At the time of hearing today,learned counsel states that the appeal filed by the petitioner stands dismissed by Respondent no.2 vide order dated 27.9.2019. In this view of the matter, he seeks permission to withdraw the present petition with liberty to seek RAJINDER
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