M/S Shree Balaji Gramodyog Sansthan vs. State Of U.P. And 2 Others
Held
The Court disposed of the writ petition in light of the stand taken by the respondents. The Court granted liberty to the petitioner to avail the benefit of the amnesty scheme notified on March 31, 2023. It was stated that the petitioner's claim would be dealt with in accordance with law and as per the scheme, expeditiously. The Court did not delve into the merits of the cancellation order or the petitioner's eligibility under the scheme, but rather facilitated the petitioner's recourse to the available scheme. The specific outcome of the petitioner's application under the scheme was left to be decided by the relevant authorities.
Facts
The petitioner, M/s Shree Balaji Gramodyog Sansthan, is aggrieved by the cancellation of its GST registration. The petitioner's attempt to challenge this order by filing an appeal was unsuccessful as the appeal was not entertained. The State Counsel informed the Court about a notification issued on March 31, 2023, introducing an amnesty scheme. This scheme allows for the consideration of applications for the restoration of registration. The State Counsel stated that if the petitioner applies under this scheme, their claim would be considered afresh, irrespective of any previous orders.
Key Issues
1. Whether the petitioner is entitled to seek restoration of its GST registration under the amnesty scheme notified on March 31, 2023, notwithstanding the prior cancellation order and the non-entertainment of its appeal. Petitioner's Contention: The petitioner seeks to avail the benefit of the newly notified amnesty scheme for restoration of its GST registration, as their appeal against the cancellation order was not entertained. Respondent's Contention: The State Counsel submitted that a notification dated March 31, 2023, has been issued, providing an amnesty scheme under which the petitioner's application for restoration of registration can be considered. The State indicated that if an application is moved under the scheme, the petitioner's claim would be considered afresh, notwithstanding the previous order.
AI-generated summary — verify with the full judgment below
Court No. - 47 Case :- WRIT TAX No. - 358 of 2023 Petitioner :- M/S Shree Balaji Gramodyog Sansthan Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Hon'ble Ashwani Kumar Mishra,J.
Hon'ble Vinod Diwakar,J.
Petitioner is aggrieved by cancellation of its registration under the Central GST Scheme. It is submitted that petitioner's attempt to challenge the aforesaid order by filing appeal has not fructified as the appeal has not been entertained.
Learned State Counsel points out that a notification has been issued on 31st March, 2023 whereby an amnesty scheme has been notified wherein application of the petitioner for restoration of registration can be considered. It is also submitted that in case an application is moved in terms of the scheme the claim of the petitioner would be considered afresh notwithstanding the previous order passed in the matter.
In view of the stand so taken by respondents, we dispose of this petition with liberty to the petitioner to avail the benefit of the scheme notified on 31st March, 2023. It goes without saying that the claim of the petitioner would be dealt with in accordance with law
The judgment continues below.
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