M/S Shreenath Knitters PVT. LTD. vs. Union Of INDIA And Anr.
Facts
The petitioner, M/s Shreenath Knitters Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents are the Union of India and another authority. The petition challenged an order for the cancellation of the petitioner's GST registration. The procedural history indicates that a written statement was filed by the respondents, wherein it was stated that an appeal against the order for cancellation of registration had been decided. Consequently, the matter was remanded back to the Jurisdictional GST Authority via an order dated 31.08.2023.
Held
The Court held that the writ petition had been rendered infructuous. This decision was based on the written statement filed by the respondents, which stated that an appeal against the order for cancellation of registration had been decided and the matter was remanded back to the Jurisdictional GST Authority vide an order dated 31.08.2023. The Court found that this subsequent development effectively mooted the present petition. Therefore, the Court did not delve into the merits of the original challenge to the cancellation of registration. The operative direction was to dismiss the petition as having been rendered infructuous.
Key Issues
1. Whether the writ petition is rendered infructuous due to the subsequent order remanding the matter to the Jurisdictional GST Authority? Petitioner's contention: The petitioner did not explicitly argue any points as the petition was dismissed as infructuous based on the respondents' submission. Respondents' contention: The respondents argued that an appeal against the order for cancellation of registration had been decided, and the matter was remanded back to the Jurisdictional GST Authority by an order dated 31.08.2023. They contended that this subsequent development rendered the present writ petition infructuous.
AI-generated summary — verify with the full judgment below
2023:PHHC:116907-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 248 CWP-3516-2023 (O&M) Date of decision:-05.09.2023 M/S SHREENATH KNITTERS PVT. LTD. .... Petitioner Vs UNION OF INDIA AND ANR. ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Rohit Gupta, Advocate for the petitioner. Mr. Rishabh Kapoor, Senior Standing Counsel for the respondents. Ritu Bahri, J. (Oral) Written statement has been filed by learned counsel for the respondents in Court today, which is taken on record. In the written statement, it is stated that against the order for cancellation of registration, appeal has been decided and the matter has been remanded back to the Juri ictional GST Authority vide order dated 31.08.2023. In this view of the matter, this petition has been rendered infructuous. Dismissed as having been rendered infructuous. ( RITU BAHRI ) JUDGE 05.09.2023
pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.09.12 10:40 I attest to the accuracy and integrity of this order/ju
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