M/S Raman Metal Works vs. Superintendent Central GST Ambala

Facts

The petitioner, M/s Raman Metal Works, challenged an order dated 16.07.2021, passed by the Superintendent Central GST Ambala, which cancelled its GST registration. The petitioner filed a writ petition before the High Court of Punjab and Haryana. The respondent, the Superintendent Central GST Ambala, conceded that there were flaws in the cancellation order. The petitioner agreed to the order being set aside, provided their registration was deemed restored until any further order was passed. The Court considered applications for exemption from filing documents, placing written statements on record, and taking replication on record, all of which were allowed.

Held

The Court held that the order dated 16.07.2021 cancelling the petitioner's GST registration was flawed. The respondent's counsel fairly conceded to this fact. Consequently, the Court set aside the impugned order. The Court granted liberty to the respondent to proceed afresh against the petitioner in accordance with law. Furthermore, the Court directed that upon the setting aside of the impugned order, the registration of the petitioner stands restored. The Court found the petitioner's request for restoration of registration to be fair. The main case was decided, and pending Civil Miscellaneous Applications were disposed of.

Key Issues

1. Whether the order dated 16.07.2021 cancelling the GST registration of the petitioner is flawed and liable to be set aside? The petitioner argued that the order cancelling their registration was flawed and sought its setting aside. They also requested that their registration be deemed restored until any further order was passed. The respondent, represented by senior counsel, conceded that there were flaws in the order and agreed to it being set aside, subject to liberty being granted to proceed afresh in accordance with law. The respondent did not raise any counter-arguments regarding the restoration of registration.