M/S Vidhata Wood Products vs. State Of Haryana And Others

Facts

The petitioner, M/s Vidhata Wood Products, filed a writ petition challenging the cancellation of its GSTIN vide an order dated 05.04.2019 and a subsequent order dated 31.01.2020 that upheld the cancellation. The respondents, State of Haryana and others, stated in their reply that the petitioner obtained GST registration using a fake address where the landlord was non-existent and the premises, Godown No.22, Durga Garden Jagadhri, were also found to be non-existent upon physical verification. A Panchnama was drawn at the spot. The respondents also informed the court that investigations were ongoing. The petitioner failed to appear on multiple dates and did not file a replication to the respondents' reply.

Held

The Court noted that the petitioner had failed to appear on multiple previous dates (16.05.2022 and 30.08.2022) and also on the current date (20.01.2023). Furthermore, the petitioner had not filed any replication to the reply submitted by the respondents. Given the absence of the petitioner and the lack of any response to the respondents' submissions, the Court found no reason to interfere. The petition was dismissed solely on the ground of the petitioner's non-appearance and failure to prosecute the case. The merits of the cancellation order were not addressed by the Court.

Key Issues

1. Whether the cancellation of the petitioner's GSTIN and the subsequent upholding of that order were justified based on the findings of a fake address and non-existent premises, thereby violating the principles of natural justice or statutory provisions? (Mixed question of law and fact, potentially concerning Section 29 of the CGST Act, 2017). Contentions: Petitioner: No arguments were recorded as none appeared on behalf of the petitioner. Revenue/State: The respondents argued that the petitioner obtained GST registration by providing a fake address, and physical verification revealed the premises to be non-existent. They contended that these facts warranted the cancellation of the GSTIN. They also stated that investigations were ongoing and appropriate steps would be taken.