M/S Rajdhani Agencies vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Rajdhani Agencies, had its GST registration cancelled by an order dated 08.06.2021 passed by the Excise and Taxation Officer. The petitioner subsequently filed an appeal dated 27.08.2021 with the higher authorities under the respondent/board. The present writ petition was filed with the limited prayer of seeking directions for the expeditious decision of this pending appeal. The respondents, represented by the State counsel, stated that if the petitioner filed an application for rectification before the Excise and Taxation Officer, it would be considered on merits and dealt with within four weeks of filing. The petitioner agreed to file such an application within one week.
Held
The Court noted that the petitioner had filed an appeal against the cancellation of its GST registration. The State counsel, on instructions, offered a course of action: if the petitioner filed an application for rectification before the Excise and Taxation Officer, it would be considered on merits and decided within four weeks. The petitioner's counsel agreed to this proposal, stating that an application for rectification would be filed within one week. In light of this mutual understanding and agreement between the parties, the Court found that nothing further remained for adjudication in the present writ petition. The Court disposed of the writ petition, binding the respondent authorities to the statement made by the learned State counsel. No specific issue was decided on merits regarding the cancellation of GST registration or the appeal itself.
Key Issues
1. Whether the High Court should issue directions for the expeditious disposal of the appeal filed by the petitioner against the cancellation of its GST registration. Petitioner's contention: The petitioner sought directions for the expeditious decision of its appeal dated 27.08.2021, which was pending before the respondent authorities against the order cancelling its GST registration. No specific statutory provisions were named in the argument. Respondents' contention: The State counsel, on instructions, submitted that if the petitioner filed an application for rectification before the Excise and Taxation Officer, it would be considered on merits and disposed of within four weeks. No specific statutory provisions were named in the argument.
Sections Cited
None discussed
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18828-2022 (O&M) Date of decision:25.08.2022 M/s Rajdhani Agencies ... Petitioner Vs. State of Haryana & others ... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA. HON'BLE MR. JUSTICE DEEPAK MANCHANDA. Present:- Mr. Nitish Bansal, Advocate for the petitioner. Ms. Shruti Jain Goyal, DAG, Haryana. ... TEJINDER SINGH DHINDSA, J.(ORAL). Pleadings on record would indicate that vide order dated 08.06.2021 (Annexure P-3) passed by the concerned Excise and Taxation Officer, the GST registration of the petitioner/firm was cancelled. Apparently, the petitioner has approached the higher authorities under the respondent/board in the form of an appeal dated 27.08.2021 and a copy of which stands appended as Annexure P-4. Instant petition has been filed raising a limited prayer for issuance of directions for such appeal to be decided expeditiously. Since an advance copy of the petition already stood served upon the respondents, Ms. Shruti Jain Goyal, DAG, Haryana enters appearance. She on instructions from Mr. Ajay Siroha, Excise and Taxation Officer, Rohtak submits that in case the petitioner were to file an application before the ETO itself for rectification, the same would be considered on merits and would be dealt with within a period of four weeks from the date such rectification application is filed. HARJEET KAUR 2022.08.30 10:41 I attest to the accuracy and integrity of this document
CWP-18828-2022 (O&M) -2- Counsel for the petitioner is not opposed to such course of action but rather submits that an application for rectification would be filed before the ETO concerned within a period of one week from today. In view of the above, nothing survives for adjudication in the instant petition. Writ petition is disposed of. Suffice it to observe that the respondent/authorities would remain bound by the statement made by learned State counsel during the course of the hearing today. (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA)
JUDGE 25.08.2022 harjeet (iii)Whether speaking/reasoned? Yes/No (iv)Whether reportable? Yes/No HARJEET KAUR 2022.08.30 10:41 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.