Mani Mahesh Alloys And Steels vs. Commissioner Central Goods And Services Tax And Another

Facts

The petitioner, Mani Mahesh Alloys & Steels, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh seeking to quash an order dated January 17, 2023. This order, passed by respondent No. 2, had cancelled the petitioner's GST registration retrospectively. The petition was filed on [Date not specified in the judgment]. The respondents, represented by the Commissioner, Central Goods & Services Tax and another, appeared before the court. During the proceedings, the learned counsel for the respondents submitted that the petition had become infructuous.

Held

The Court noted the submission made by the learned counsel for the respondents that the GST registration certificate of the petitioner had been restored. Consequently, the relief sought by the petitioner in the writ petition had been granted. Therefore, the Court found that the petition had become infructuous. The Court disposed of the instant petition along with CM-2212-CWP-2023 as having been rendered infructuous. No specific findings were made on the merits of the cancellation order itself, as the subsequent restoration rendered the challenge moot. The operative direction was to dispose of the petition as infructuous.

Key Issues

1. Whether the writ petition seeking to quash the order cancelling GST registration has become infructuous, considering the subsequent restoration of the registration. (Question of fact and law) Contentions: Petitioner: The petitioner sought the quashing of the order dated January 17, 2023, which cancelled their GST registration retrospectively. Respondents: The respondents, through their counsel, submitted that the relief sought by the petitioner had already been granted by restoring the GST registration certificate, rendering the petition infructuous.