Kandpalhardwere Kherna Garampani Gstin vs. Commissioner State Goods And Services Tax Commissionerate Dehradun U.K.
Facts
The petitioner, holding GSTIN 05ALBPK3443M1Z5, filed a writ petition seeking to quash the cancellation of their GST registration order dated June 24, 2023. The petitioner stated their readiness to pay all outstanding tax, interest, and late fees. They also prayed for a direction to the Proper Officer to permit them to file an application for revocation of the cancellation and for the respondent to consider this application liberally. The petitioner argued that the issue was covered by a previous judgment of the same High Court.
Held
The Court disposed of the writ petition in terms of the judgment rendered in WPMS No. 3154 of 2023 dated November 9, 2023. While the specific details of the prior judgment are not provided in this extract, the implication is that the Court followed its precedent. The reasoning hinges on the submission by both parties that the present case is covered by the earlier decision. The ratio decidendi would therefore be that if a case is factually and legally similar to a prior binding precedent, the Court will apply the principles laid down in that precedent. The operative direction is to dispose of the petition in terms of the cited judgment, implying that the relief granted in the earlier case would be extended to the petitioner here. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to a writ of certiorari to quash the order dated June 24, 2023, cancelling their GST registration, given their willingness to clear all dues? (Question of law) 2. Whether the petitioner is entitled to a writ of mandamus directing the Proper Officer to permit them to file an application for revocation of the cancellation of their GST registration and for liberal consideration of such application? (Question of law) The petitioner contended that the issue was squarely covered by the High Court's judgment in WPMS No. 3154 of 2023 dated November 9, 2023. The State, represented by the learned Brief Holder, fairly submitted that the issue raised in the present writ petition was indeed covered by the aforesaid judgment.
Sections Cited
None explicitly mentioned in the provided text, other than the general reference to GST registration and cancellation.
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SL. No.
Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures
COURT’S OR JUDGE’S ORDERS
WPMS No. 3602 of 2023 Hon’ble Rakesh Thapliyal, J.
Mr. Ashish Agarwal, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State.
By the instant writ petition, the petitioner is praying for the following reliefs:-
(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 24.06.2023 (Annexure No. 3 to W.P.) as petitioner is ready to pay all the balance tax, interest on it an late fee if any.
(ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to file an application before the Proper Officer for revocation of the cancellation of the GSTIN 05ALBPK3443M1Z5 of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner liberally.
The learned counsel for the petitioner submits that the issue raised in the present writ petition is squarely covered by the judgmen
The judgment continues below.
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