Verveland Technologies PVT. LTD. Thru. Director/Authorized Signatory vs. The Addl. Commissioner Grade Ii Appeal Judicial Division 5 State Tax Lko. And Another
Original PDF →Facts
The petitioner, Verveland Technologies Pvt. Ltd., challenged an order dated January 18, 2023, by the Additional Commissioner, Grade II, Appeal Judicial Division 5, State Tax, Lucknow, and an earlier order dated September 16, 2022, which cancelled the petitioner's GST registration. The petitioner, engaged in installing devices on telecommunication towers, failed to file GST returns due to sickness. A show cause notice was issued on July 27, 2022. The petitioner claims they could not respond within the stipulated period due to sickness, leading to the cancellation of registration without stated reasons. An appeal against this cancellation was rejected by the appellate authority as time-barred.
Held
The Court allowed the present petition. It held that the petitioner is entitled to the benefit of the order passed in Writ Tax No. 145 of 2022. Consequently, the order dated September 16, 2022, cancelling the petitioner's GST registration, and the appellate order dated January 18, 2023, were set aside. The petitioner was permitted to appear before the respondent within three weeks with a reply to the show cause notice, a certified copy of the High Court's order, and a copy of the judgment in Writ Tax No. 145 of 2022. Upon compliance, the respondents were directed to pass a fresh order in accordance with the law. The Court did not expressly leave any issues undecided.
Key Issues
1. Whether the petitioner is entitled to the benefit of the order passed by this Court in Writ Tax No. 145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated September 26, 2022, considering the facts of the present case? The petitioner argued that they are entitled to the same relief as granted in the aforementioned writ petition, citing it as precedent. The respondent, represented by the Standing Counsel, did not record any specific arguments against this contention in the judgment.
Sections Cited
None explicitly mentioned in the provided text, beyond the general context of GST registration and cancellation.
AI-generated summary — verify with the full judgment below
Court No. - 4 Case :- WRIT TAX No. - 30 of 2023 Petitioner :- Verveland Technologies Pvt. Ltd.
Thru. Director/Authorized Signatory Respondent :- The Addl. Commissioner Grade Ii Appeal Judicial Division 5 State Tax Lko. And Another Counsel for Petitioner :- Yogesh Kesarwani,Dharmendra Kumar Bhatt Counsel for Respondent :- C.S.C.
Hon'ble Vivek Chaudhary,J.
Learned counsel for the petitioner prays to amend the prayer clause.
Prayer is allowed.
Let necessary amendment be carried out during course of the day.
Heard learned counsel for the petitioner and the learned Standing Counsel.
Present petition has been filed challenging the order dated 18.01.2023 passed by the appellate authority/respondent no.1 and the order dated 16.09.2022 whereby GST registration of the Order Date :- 2.2.2023 Arjun/- ARJUN PRASAD High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.