Erudite Books And Media Private Limited vs. Commissioner State Goods And Services Tax Commissionerate

Held

The Court held that the present petition is decided in terms of the order dated August 25, 2023, passed in WPMS No. 2382 of 2023, M/s Rana Building Material Supplier GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate. The reasoning is based on the admission by the State Counsel that the matter is covered by the previous judgment. Therefore, the Goods and Services Tax registration cancellation order dated January 12, 2023, is to be dealt with in accordance with the directions issued in the earlier judgment. The operative direction is to decide the petition in terms of the prior order.

Facts

The petitioner, M/s Rana Building Material Supplier GSTIN, filed a writ petition seeking to quash a Goods and Services Tax registration cancellation order dated January 12, 2023. The petitioner argued that their case was covered by a previous judgment of the High Court. The State counsel admitted that the matter was indeed covered by the cited judgment. The High Court considered the arguments presented by both sides.

Key Issues

1. Whether the Goods and Services Tax registration cancellation order dated January 12, 2023, is liable to be quashed, in light of the judgment of this Court dated August 25, 2023, passed in WPMS No. 2382 of 2023, M/s Rana Building Material Supplier GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate? Petitioner's Contention: The petitioner contended that the present case is squarely covered by the aforementioned judgment of this Court. They relied on the principle established in that judgment. Revenue's Contention: The learned State Counsel admitted that the matter is covered by the judgment cited by the petitioner.