M/S Rounaq Ram And Company vs. State Of Punjab And Others
Facts
The petitioner, M/s. Rounaq Ram and Company, challenged a show cause notice dated December 6, 2022, and subsequent proceedings that led to the suspension of its GST registration (GSTIN 03ABZPG5371N1Z1). The State counsel informed the Court that a final order was passed on May 24, 2023, cancelling the petitioner's GST registration, pursuant to the show cause notice issued on May 15, 2023. A copy of this final order was placed on record. The present petition was disposed of by granting the petitioner liberty to challenge the final order dated May 24, 2023, if advised.
Held
The Court noted that a final order cancelling the petitioner's GST registration had been passed on May 24, 2023. Consequently, the Court held that the present writ petition, which challenged the show cause notice and earlier proceedings, was not the appropriate forum to adjudicate the matter at this stage. The Court granted the petitioner liberty to challenge the final order dated May 24, 2023, in accordance with the law. The Court did not delve into the merits of the show cause notice or the reasons for cancellation, as the primary focus was on the procedural recourse available to the petitioner after the final order was issued. The ratio decidendi is that once a final order is passed, subsequent challenges should be directed against that final order through the prescribed legal channels.
Key Issues
1. Whether the petitioner has the right to challenge the final order cancelling its GST registration? 2. Whether the proceedings leading to the cancellation of GST registration were conducted in accordance with law? The petitioner argued that the show cause notice and subsequent proceedings were arbitrary and illegal. The State contended that a final order had been passed, which is the appropriate stage for the petitioner to challenge the cancellation of its registration. The State relied on the fact that a final order had been passed, implying that the petitioner should pursue remedies against that order.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
2023:PHHC:083652-DB 114 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10286-2023 Date of decision:03.07.2023 M/s. Rounaq Ram and Company ....Petitioner V/s. State of Punjab and others ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Nitesh Singhi, Advocate, for the petitioner. Mr. Gurpreet Singh, Addl.A.G., Punjab. **** Ritu Bahri, J. (Oral). The petitioner is challenging show cause notice dated 06.12.2022 (Annexure P-3) and all subsequent proceedings arising thereof, vide which the registration of GST number i.e. GSTIN 03ABZPG5371N1Z1 was suspended. Learned counsel for the State informs that final order on the show cause notice dated 15.05.2023 has been passed on 24.05.2023 and registration of the petitioner-company has been cancelled. Copy of the order dated 24.05.2023 is taken on record as Annexure R-1. This petition is being disposed of by giving liberty to the petitioner to challenge final order dated 24.05.2023 in accordance with law, if so advised. (RITU BAHRI)
JUDGE (KULDEEP TIWARI) JUDGE 03.07.2023
Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.0
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