Raj Kumar vs. State Of Hp And Others
Held
The Court noted that the petitioner had filed an application for revocation of the cancellation of his GST registration on 21.4.2023. Given this development and the introduction of the Government of India's amnesty scheme via notification dated 31.3.2023, under which the petitioner's case could be considered, the Court found the present writ petition to be rendered infructuous. The Court directed the respondents to consider the petitioner's application for revocation in light of the aforementioned amnesty scheme. No specific finding was made on the merits of the original cancellation order, as the petition was disposed of based on subsequent events and the availability of an alternative remedy under the scheme.
Facts
The petitioner, Raj Kumar, filed a writ petition before the Himachal Pradesh High Court challenging an order dated 11.11.2019 that cancelled his GST registration. The petitioner sought quashing of the cancellation order, a mandamus directing the authorities not to give effect to the order, and a mandamus directing the revocation of his GST registration. Subsequent to the filing of the petition, the Government of India introduced an amnesty scheme through a notification dated 31.3.2023. The petitioner had already filed an application for revocation of the cancellation on 21.4.2023, which was brought to the Court's attention.
Key Issues
1. Whether the petitioner's GST registration, cancelled by an order dated 11.11.2019, should be revoked in light of the amnesty scheme notified on 31.3.2023 and the petitioner's subsequent application for revocation. Petitioner's Contention: The petitioner sought to quash the cancellation order and have his GST registration revoked, implicitly arguing that the cancellation was unjust or that the new scheme provided a basis for relief. The petitioner had filed an application for revocation on 21.4.2023. Respondents' Contention: The respondents, the State of Himachal Pradesh and other authorities, did not explicitly present arguments against the petitioner's case in the judgment. However, the judgment notes the existence of the amnesty scheme introduced by the Central Government, which the petitioner's case could be considered under.
Sections Cited
None explicitly mentioned as being discussed or relied upon in the judgment text provided, beyond the general context of GST registration cancellation.
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No. 1664 of 2023 Decided on : 26.4.2023 Raj Kumar
…Petitioner Versus State of H.P. & others …Respondents ____________________________________________________ Coram Hon’ble Mr. Justice Tarlok Singh Chauhan, Acting Chief Justice. Hon’ble Mr. Justice Virender Singh, Judge Whether approved for reporting? ________________________________________________ For the petitioner : Mr.
Ganesh
Barowalia, Advocate. For the respondents : Mr. Anup Rattan, Advocate General with Mr. Ramakant Sharma,
Additional Advocate
General,
Ms. Sharmila Patiyal, Additional Advocate General and Ms. Priyanka Chauhan, Deputy Advocate General, for the respondent No. 1State. Ms. Monika, Advocate vice Mr.
Vijay.
K.
Arora,
2 Advocate for respondents No. 2 and 3. Per Tarlok Singh Chauhan
, Acting Chief Justice (oral): The GST registration of the petitioner has been cancelled. Aggrieved therefrom, the petitioner has filed the present petition for grant of the following substantive reliefs:
“1. Issue a writ of certiorari quashing the impugned order dated 11.11.2019 (Annexure P-3) to the extent it orders can
The judgment continues below.
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