Bhandari Construction Gstin vs. Commissioner State Goods And Services Tax

Facts

The petitioner, Bhandari Construction, filed a writ petition challenging the cancellation of its GST registration. The impugned order for cancellation was passed on 16.02.2023. The petitioner sought to quash this order and obtain other reliefs. The respondents are the Commissioner, State Goods and Services Tax Commissionerate, Dehradun, and another authority. The petitioner argued that the matter was covered by a previous judgment of the Uttarakhand High Court.

Held

The Court held that the instant petition is decided in terms of the judgment dated 29.08.2024 passed by a Coordinate Bench of this Court in WPMS No. 2285 of 2024, Sunil Sah Vs. Union of India. The reasoning is that the matter was squarely covered by the precedent. The operative direction is that the petition is decided in terms of the cited judgment. No specific amount in dispute was mentioned. No issue was expressly left undecided.

Key Issues

1. Whether the cancellation of the petitioner's GST registration is liable to be quashed in light of the judgment dated 29.08.2024 passed by this Court in WPMS No. 2285 of 2024, Sunil Sah Vs. Union of India? Petitioner's contention: The petitioner contended that the present case is squarely covered by the aforementioned judgment of this Court. Revenue/State's contention: The judgment does not record any specific contention from the respondents. However, by not opposing the petitioner's submission, it can be inferred that they did not dispute that the matter was covered by the precedent.