M/S Adarshom Infocom Private LTD. Thru. Director Shri Om Prakash Dwivedi vs. State Of U.P. Thru. Prin. Secy., Ministry Of Finance Lko. And 2 Others
Held
The Court considered the petitioner's submission that they had paid the tax and interest after the appellate order was passed. Based on this, and on instructions received, the Court directed the respondent no. 3 (likely the Assistant Commissioner, State Tax, Lucknow) to take steps for renewing the petitioner's GST licence within ten days of the order's communication. The Court also stipulated that if any further amount was due, the petitioner should be communicated this within seven days, and the petitioner shall pay it within seven days of such communication. The issue of whether the initial cancellation was justified was implicitly addressed by the direction for renewal upon payment.
Facts
The petitioner, M/s Adarshom Infocom Private Ltd., filed a writ petition challenging two orders. The first order, dated April 5, 2021, was passed by the Assistant Commissioner, State Tax, Lucknow, cancelling the petitioner's GST licence due to non-payment of tax. The petitioner appealed this decision. The appellate authority, the Additional Commissioner, Grade-2 (Appeal), State Tax, Lucknow, rejected the appeal on February 22, 2022, citing non-payment of interest, despite the petitioner having submitted returns and paid the due tax. The petitioner subsequently paid both the tax and the interest amounts.
Key Issues
1. Whether the cancellation of the GST licence was justified on the grounds of non-payment of tax, considering the subsequent payment of tax and interest by the petitioner? (Question of law and fact, turning on principles of natural justice and statutory compliance under the GST regime). Contentions: Petitioner: Argued that the GST licence should be renewed as the petitioner has since paid the outstanding tax amount and the interest. They are also willing to pay any other communicated dues within seven days of communication. Respondent: No specific arguments recorded for the respondent State Authorities in the judgment.
Sections Cited
Not explicitly mentioned
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC-LKO:45409 Court No. - 8 Case :- WRIT TAX No. - 159 of 2023 Petitioner :- M/S Adarshom Infocom Private Ltd. Thru. Director Shri Om Prakash Dwivedi Respondent :- State Of U.P. Thru. Prin. Secy., Ministry Of Finance Lko. And 2 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C. Hon'ble Dinesh Kumar Singh,J.
Heard Mr. Pranjal Shukla, learned counsel for the petitioner, as well as Mr. Sanjay Sharin, Additional Chief Standing Counsel, representing the respondent-State Authorities.
This petition under Article 226 of the Constitution of India has been filed, impugning the order dated 05.04.2021 passed by the Assistant Commissioner, State Tax, Lucknow as well as the order dated 22.02.2022 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Lucknow in Appeal No.42 of 2022, copies of which are contained in Annexure Nos. 3 and 5 to the petition respectively.
Vide the impugned order dated 05.04.2021, the Assistant Commissioner, State Tax, Lucknow cancelled the GST Licence of the petitioner on the ground that the petitioner had not paid tax due.
Against the aforesaid order dated 05.04.2021, the petitioner
The judgment continues below.
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