M/S Swiss International(I) vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Swiss International (I), filed a writ petition before the Punjab & Haryana High Court challenging show cause notices dated July 18, 2022, and August 2, 2022, issued by the Haryana State GST Department. These notices contemplated the cancellation of the petitioner's GST registration. During the hearing on August 18, 2022, the petitioner's counsel informed the Court that a final order dated August 16, 2022, had been passed, resulting in the cancellation of the GST registration. The Court noted this development.
Held
The Court held that in view of the subsequent development of the final order dated August 16, 2022, cancelling the GST registration, the instant writ petition is disposed of. The Court granted liberty to the petitioner to challenge the order of cancellation of GST registration in accordance with law. It was further clarified that it would be open for the petitioner to raise all submissions and contentions made in the writ petition when challenging the final order. The Court explicitly stated that it had not examined the issue on merits. The ratio decidendi is that when a final order is passed after a writ petition is filed challenging preliminary notices, the writ petition should be disposed of with liberty to challenge the final order, and the merits of the case are not examined at this stage.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent passing of a final order cancelling the GST registration. The petitioner argued that the writ petition was filed to challenge the show cause notices and the subsequent final order, which has now been passed, should be subject to challenge. The revenue's argument is not recorded in the judgment. The Court had to decide if the writ petition should be disposed of due to the final order being passed, and if the petitioner should be granted liberty to challenge the final order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18014-2022 (O&M) Date of Decision:18.08.2022 M/s Swiss International (I) .......Petitioner Versus State of Haryana and others ......Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present:- Mr. Sandeep Goyal, Advocate, Mr. Peyush Pruthi, Advocate, Mr. Avneet Singh, Advocate and Mr. Nitish Bansal, Advocate for the petitioner. Ms. Shruti Jain Goel, DAG, Haryana. ***** TEJINDER SINGH DHINDSA J.(Oral) Instant writ petition was filed assailing show cause notices dated 18.07.2022 (Annexure P-22) and 02.08.2022 (Annexure P-27) issued by the concerned authority under the Haryana State GST Department, contemplating cancellation of the GST registration of the petitioner. During the course of hearing today, learned counsel for the petitioner informs us that after filing of the writ petition a final order dated 16.08.2022 has been passed whereby the registration has been cancelled. In view of such development, the instant writ petition is SHWETA 2022.08.22 10:47 I attest to the accuracy and integrity of this document
CWP-18014-2022 (O&M) -2- disposed of with liberty to the petitioner to raise a challenge to the order of cancellation of GST registration in accordance with law. Needless to observe that it would also be open for the petitioner to raise all submissions and contentions raised in the instant petition in the eventuality of the petitioner taking out proceedings towards assailing the final order of cancellation of GST registration. Disposed of. It is clarified that we have not examined the issue on merits. (TEJINDER SINGH DHINDSA)
JUDGE
(DEEPAK MANCHANDA) JUDGE 18.08.2022 shweta Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SHWETA 2022.08.22 10:47 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.