Pankaj Gstin vs. Superintendent Central Goods And Services Tax Khatima Sector - 01
Facts
The petitioner filed a writ petition seeking to quash a Show Cause Notice for cancellation of GST registration dated 03/02/2023 and an Order for Cancellation of Registration dated 12/03/2023, both issued by Respondent No. 1. The petitioner also sought a writ of mandamus directing the Respondent to revive their GST registration (05DOAPP6653F1ZX). The petitioner contended that the issues raised were covered by a previous judgment of the High Court in WPMS No. 3154 of 2023 dated 09.11.2023. The respondent's counsel acknowledged that the issue was indeed covered by the aforementioned judgment.
Held
The Court held that the writ petition was disposed of in terms of the judgment rendered by this Court in WPMS No. 3154 of 2023 dated 09.11.2023. This implies that the Court found the petitioner's contention to be valid and that the relief sought was to be granted in accordance with the precedent set by the earlier judgment. The reasoning is based on the mutual admission by both parties that the present case is covered by the prior ruling. The ratio decidendi is that if a matter is squarely covered by a previous judgment of the High Court, the subsequent writ petition should be disposed of in terms of that judgment. The operative direction was to dispose of the writ petition in terms of the cited judgment, implying the relief sought by the petitioner would be granted as per that precedent.
Key Issues
1. Whether the writ petition is maintainable for quashing the Show Cause Notice for cancellation of GST registration dated 03/02/2023 and the Order for Cancellation of Registration dated 12/03/2023, and for revival of GST registration 05DOAPP6653F1ZX, based on a prior judgment of this Court. Petitioner's Argument: The petitioner argued that the present writ petition was squarely covered by the judgment rendered by this Court in WPMS No. 3154 of 2023 dated 09.11.2023. Respondent's Argument: The respondent's counsel admitted that the issue raised in the present writ petition was covered by the aforesaid judgment in WPMS No. 3154 of 2023 dated 09.11.2023.
Sections Cited
None explicitly mentioned in the provided text, but the context implies provisions related to GST registration cancellation and revival.
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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. 3603of 2023
Hon’ble Rakesh Thapliyal, J.
Mr. Pankaj Tiwari, learned counsel for the petitioner.
Ms. Sakshi Singh, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent.
By the instant writ petition, the petitioner is praying for the following reliefs:-
a. Issue a writ order or direction in the nature of certiorari quashing the impugned Show Cause Notice for cancellation of Registration bearing
Reference No. ZA050223002916Y dated
03/02/2023 issued by the Respondent no.
b. Issue a writ order or direction in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No.
ZA050323008465X dated 12/03/2023
issued by the Respondent No. -1. c. Issue a writ order or direction in the nature of mandamus directing the Respondent to revive the GST registration
05DOAPP6653F1ZX of the petitioner.
The learned counsel for the petitione
The judgment continues below.
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