Babubhai Dayabhai Gohil vs. Union Of INDIA

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SCA/1127/2023HC GujaratGSTCNR GJHC24001306202327 April 2023Bench: HONOURABLE MR. JUSTICE N.V.ANJARIA,HONOURABLE MR. JUSTICE DEVAN M. DESAI1 pages

AI SummaryDismissed

Facts

The petitioner, Babubhai Dayabhai Gohil, approached the High Court of Gujarat at Ahmedabad through a Special Civil Application challenging an order related to his GST registration. The specific order or action under challenge and the authority that passed it are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition before the High Court.

Held

The Court did not express any opinion on the merits of the petitioner's case. Instead, the petitioner was granted permission to approach the competent authority to seek the benefit of the scheme/notification dated 31.03.2023 for the revocation of cancellation of his GST registration. The Court's decision was based on the petitioner's stated intention to pursue this remedy. The ratio decidendi is that a petitioner seeking to avail a specific scheme for rectifying a procedural issue should be permitted to approach the relevant authority for that purpose, without the High Court delving into the merits of the underlying dispute at that stage. The petition was dismissed as withdrawn or infructuous in light of this permission.

Key Issues

1. Whether the petitioner is entitled to seek the benefit of the scheme notified on 31.03.2023 for revocation of cancellation of GST registration? The petitioner's contention, as presented by his learned advocate, is that he wishes to avail the benefit of the scheme under the Notification dated 31.03.2023 to get his GST registration revoked. The revenue or state's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/1127/2023 ORDER DATED: 27/04/2023 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1127 of 2023 ========================================================== BABUBHAI DAYABHAI GOHIL Versus UNION OF INDIA ========================================================== Appearance: MR HARJOTSINGH J KASSOWAL(11053) for the Petitioner(s) No. 1 NOTICE SERVED for the Respondent(s) No. 1,2,3 MR PRIYANK LODHA for the Respondent No.2 ========================================================== CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA and HONOURABLE MR. JUSTICE DEVAN M. DESAI Date : 27/04/2023

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)

Learned advocate Mr.Harjotsingh J. Kassowal for the petitioner stated that the petitioner would opt to approach the authority seeking the benefit of the scheme of the Notification dated 31.3.2023 to get the revocation of cancellation of the GST registration.

Without expressing anything on the merits of the case of the petitioner, the petitioner is permitted to approach the competent authority to seek the benefit of said scheme / notification.

The petition stands dismissed accordingly. Notice is discharged. (N.V.ANJARIA, J) (D. M. DESAI,J)

Manshi

Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.