M/S Way Global INDIA Limited vs. State Of Haryana And Others
Held
The Court held that the writ petition had become infructuous. This was based on the submission by the petitioner's counsel that the Competent Authority had subsequently passed an order on October 11, 2019, rejecting the application for revocation of the GST registration cancellation. The Court noted that this rejection order is appealable under Section 107 of the HGST Act. Consequently, the Court disposed of the writ petition as infructuous, implying that the petitioner should pursue the available appellate remedy against the rejection order rather than continuing with the writ petition seeking a direction for decision. No specific finding was made on the merits of the revocation application or the cancellation order itself.
Facts
The petitioner, M/s Way Global India Limited, had its GST registration cancelled on December 14, 2018. On April 14, 2019, the petitioner filed an application for revocation of this cancellation under Section 30 of the HGST Act. As this application remained undecided, the petitioner filed a writ petition seeking a direction for its early decision. During the hearing of the writ petition, the petitioner's counsel submitted that the writ petition had become infructuous because the Competent Authority had passed an order on October 11, 2019, rejecting the revocation application. The counsel further stated that this rejection order is appealable under Section 107 of the HGST Act.
Key Issues
1. Whether the writ petition seeking a direction to decide the application for revocation of GST registration cancellation is rendered infructuous by the subsequent order rejecting the said application? (Question of law) Petitioner's contention: The petitioner argued that the writ petition has become infructuous because the Competent Authority has since passed an order dated October 11, 2019, rejecting the application for revocation. The petitioner also noted that this rejection order is appealable under Section 107 of the HGST Act. Revenue's contention: The judgment records no specific argument from the respondents (State of Haryana and others).
Sections Cited
Section 30, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 23773 of 2019(O&M)
Date of decision: 23.10.2019 M/S Way global India Limited Hon'ble Mr. Justice Jaswant Singh Hon'ble Mr. Justice Lalit Batra Present: Mr. A.K.Babbar, Advocate for petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. Jaswant Singh, J (Oral) The registration of the petitioner under the GST regime was cancelled vide order dated 14.12.2018. The petitioner filed an application on 14.4.2019 seeking revocation of the cancellation order under Section 30 of HGST Act. Since the same was not decided, a direction was sought to decide the same early in the present writ petition. At the time of hearing, learned counsel for the petitioner submits that the present writ petition has become infructuous as the Competent Authority has since passed order dated 11.10.2019, whereby the application for revocation has been rejected. It is further submitted that the order is appealable under Section 107 of HGST Act. Disposed of as infructuous. ( JASWANT SINGH ) JUDGE ( LALIT BATRA ) JUDGE October 23 , 2019 TSM Whe
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