Mr. Manoj Gupta vs. State Of Maharashtra And Anr.
Held
The Court held that since the provisional registration certificate in Form GST REG-25 issued to the petitioner had not been cancelled or revoked, as stated by the revenue authorities, no substantive relief was required to be granted in the writ petition. The Court accepted the statement made by the learned AGP on behalf of the revenue. The ratio decidendi is that if a provisional registration remains unrevoked and the revenue confirms this, a writ petition seeking relief based on the validity of that registration becomes infructuous. The operative direction was to dispose of the writ petition as no relief was needed.
Facts
The petitioner filed a writ petition before the Bombay High Court challenging an action or order related to their GST registration. The petitioner had obtained a certificate of Provisional Registration in Form GST REG-25. The learned Additional Government Pleader (AGP), on instructions from the Deputy Commissioner of State Tax, stated that this provisional registration certificate has not been cancelled or revoked. The Court accepted this statement. The petition primarily sought a substantive relief as stated in prayer clause (a). Given the statement from the revenue authority, the Court found no further relief was necessary to be granted in the petition.
Key Issues
1. Whether the petitioner's provisional GST registration, evidenced by Form GST REG-25, remains valid and unrevoked, thereby obviating the need for further relief in the writ petition? The petitioner's contention, implicitly, is that their provisional registration is still in effect and that any action or inaction by the revenue authorities has not invalidated it. The revenue, through the learned AGP, contended that the provisional registration certificate issued to the petitioner in Form GST REG-25 has not been cancelled or revoked. This statement was made on instructions from the Deputy Commissioner of State Tax.
Sections Cited
GST REG-25
AI-generated summary — verify with the full judgment below
1 wp3888.doc ssp FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3888 OF 2019 Office Notes, Office Memorandam of Coram, appearances, Court’s orders or directions and Registrar’s orders Court’s or Judge’s orders Mr.Mandar Soman for the Petitioner Mr.Y.S.Khochare, AGP for the Respondent No.1 Mr.Pradeep Jetly a/w Mr.J.B.Mishra for respondent No.2 CORAM :A.S.OKA AND
M.S.KARNIK,JJ. DATE : APRIL 24, 2019 P.C.: 1 A copy of the certificate of Provisional Registration in form GST REG25 issued to the petitioner is taken on record and marked ”C1” for identification. The learned AGP on instructions of Ms Kalyani Patil, Dy.Commissioner of State Tax (IT Cell/Mahavikas) states that the said certificate of Provisional Registration (which is taken on record and marked “C1” for identification) has not been cancelled or revoked. We accept the said statement. Considering the only substantive relief sought in terms of 2 wp3888.doc prayer cla
The judgment continues below.
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