M/S Ursa Business Solutions And Consulting Private Limited vs. The Assistant Commissioner
Facts
The petitioner, M/s Ursa Business Solutions & Consulting Private Limited, filed a writ petition before the Uttarakhand High Court. The petition challenged a Show Cause Notice for Cancellation of Registration dated 08/05/2023 and an Order for Cancellation of Registration dated 03/09/2024, both issued by the Assistant Commissioner, State Goods and Services Tax, Haldwani (the respondent). The petitioner sought quashing of these notices and orders, and a direction to revive its GST registration. The petitioner's counsel requested permission to withdraw the writ petition to file a fresh one with better particulars. The respondent did not oppose this request.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to withdraw the petition with liberty to file a fresh one containing better particulars. Crucially, this request was not opposed by the respondent. Therefore, the Court dismissed the present writ petition as withdrawn, while granting the liberty to the petitioner to file a fresh writ petition, as prayed for, and in accordance with law. No specific findings were made on the merits of the cancellation of registration notice or order, as the case was disposed of on a procedural ground.
Key Issues
1. Whether the petitioner should be permitted to withdraw the present writ petition with liberty to file a fresh writ petition with better particulars, under Article 226 of the Constitution of India? The petitioner argued that they wished to withdraw the current writ petition to file a fresh one with improved details, a request that was not opposed by the respondent. The respondent, represented by a brief holder, did not present any arguments against the petitioner's request for withdrawal and liberty to refile. The court had to decide whether to grant this request, considering the procedural implications and the absence of opposition from the revenue.
AI-generated summary — verify with the full judgment below
2025:UHC:921 1 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA
14TH FEBRUARY, 2025
Writ Petition No. 468 of 2025 (M/S)
M/s Ursa Business Solutions & Consulting Private Limited through its Authorized Director
...Petitioner
Versus
The Assistant Commissioner, State Goods and Services Tax, Haldwani
…Respondent
Counsel for the Petitioner : Mr. Pankaj Tiwari, Advocate.
Counsel for the Respondent: Mr. Mohit Maulekhi,
Brief Holder.
Hon’ble Alok Kumar Verma,J.
The present writ petition under Article 226 of the Constitution of India has been filed with the following prayers :- “(I) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA050523006708P dated 08/05/2023 issued by the Respondent No-1;
(II) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No. ZA050924001751T dated 03/09/2024 issued by the Respondent No-1;
(III) Issue
The judgment continues below.
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