Ms Asad Timbers Gstin 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 present case is covered by the earlier judgment. The operative direction is that the petition is decided in terms of the previous order, implying that the relief granted in the previous order would apply to this case. The specific details of the relief granted in the previous order are not detailed in this judgment, but it is understood to be the quashing of the GST registration cancellation 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 7, 2023. The petitioner argued that the matter was covered by a previous judgment of the High Court dated August 25, 2023, in a similar case. The State counsel admitted that the present case was indeed covered by the aforementioned judgment. The petition was filed in the High Court of Uttarakhand.
Key Issues
1. Whether the Goods and Services Tax registration cancellation order dated January 7, 2023, is liable to be quashed in light of the High Court's previous judgment dated August 25, 2023, 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 facts and legal issues in the present petition are squarely covered by the High Court's earlier judgment. Therefore, the cancellation order should be quashed. Revenue's contention: The State counsel admitted that the present case is covered by the previous judgment of the High Court.
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No.2528 of 2023 Hon’ble Ravindra Maithani, J. Mr. Ashish Agarwal and Mr. Tarun Pande, Advocates for the petitioner. Mr. Suyash Pant, Standing Counsel for the State. Heard. By means of the instant petition, the petitioner seeks directions so that the Goods and Services Tax registration cancellation order dated 07.01.2023 may be quashed. Learned counsel for the petitioner would submit that the matter is squarely covered by the judgment of this Court dated 25.08.2023, passed in WPMS No.2382 of 2023, M/s Rana Building Material Supplier No.2382 of 2023, M/s Rana Building RV
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