Naaz Gram Udyog Brick Field And 4 Others vs. State Of U.P. Through D.M. And 5 Others
Original PDF →Facts
The petitioners, Naaz Gram Udyog Brick Field and four others, filed a writ petition before the Allahabad High Court seeking a direction to the Assistant Commissioner (Khand-I), Commercial Tax, Pilibhit, to expeditiously restore the GST registration of their firm. The petitioners had submitted a representation dated 21.11.2020 to the Competent Authority, which was reportedly still pending. The Standing Counsel for the State respondents fairly submitted that if the representation was pending, it would be decided at the earliest. The Court, without expressing any opinion on the merits, disposed of the writ petition on consent.
Held
The Court held that without expressing any opinion on the merits of the case, and on the consent of the parties, the writ petition could be disposed of. The Competent Authority/respondent no.2 was directed to look into the matter concerning the pending representation for the restoration of GST registration and pass an appropriate order expeditiously. Crucially, the order stipulated that this decision must be made after providing a proper opportunity of hearing to all stakeholders involved. The judgment did not delve into the substantive reasons for the potential restoration or cancellation of the GST registration, focusing solely on the procedural direction to decide the pending representation.
Key Issues
1. Whether the Competent Authority/Assistant Commissioner (Khand-I), Commercial Tax, Pilibhit, should be directed to decide the pending representation dated 21.11.2020 filed by the petitioners for restoration of their GST registration expeditiously. Petitioner's contention: The petitioners argued that their representation dated 21.11.2020, seeking the restoration of their GST registration, was pending before the Competent Authority and requested a direction for its expeditious disposal. Respondent's contention: The learned Standing Counsel for the State respondents fairly submitted that in case the aforesaid representation was still pending, the same would be decided at the earliest.
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- WRIT - C No. - 26442 of 2020 Petitioner :- Naaz Gram Udyog Brick Field And 4 Others Respondent :- State Of U.P. Through D.M. And 5 Others Counsel for Petitioner :- Ashish Kumar Gaur Counsel for Respondent :- C.S.C.
Hon'ble Mahesh Chandra Tripathi,J.
Hon'ble Sanjay Kumar Pachori,J.
Heard Shri Ashish Kumar Gaur, learned counsel for the petitioners and learned Standing Counsel for the State respondents.
In view of the order proposed to be passed, notices need not to be issued to the private respondents By means of present writ petition, the petitioners are seeking a direction commanding the Assistant Commissioner (Khand-I), Commercial Tax, Pilibhit (respondent no.2) to restore the GST registration of the petitioners' firm "Naaz Gram Udyog Brik Field" having its registration no.09AAHFN9108PIZK expeditiously within reasonable time.
Learned counsel for the petitioners informed to the Court that for redressal of their grievance the petitioners have moved representation dated 21.11.2020, which is still pending and as such the Competent Authority may be directed to decide his representation at the earliest.
Learned Standing Counsel very fairly submits that in case the aforesaid representation is still pending, the same would be decided at the earliest.
In the facts and circumstances of the case, without expressing any opinion on the merits of the case, on consent, the writ petition is disposed of asking the Competent Authority/respondent no.2 to look into the matter and pass appropriate order expeditiously but certainly after providing proper opportunity of hearing to all the stake holders in the matter.
The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the petitioner alongwith a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked.
The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.
Order Date :- 5.1.2021 A. Pandey Chandra Tripathi Date: 2021.01.07 15:28:13 IST Reason: Document Owner Location: High Court of Judicature at Allahabad Kumar Pachori Date: 2021.01.07 15:30:09 IST Reason: Document Owner Location: High Court of Judicature at Allahabad
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.