M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh vs. Union Of INDIA Thru. Secy. Ministry Of Finance New Delhi And 4 Others
Held
The Court allowed the present petition, setting aside both the order dated 07.05.2022 cancelling the GST registration and the appellate order dated 01.12.2022. The Court found that the petitioner was entitled to the benefit of the order passed in Writ Tax No.145 of 2022. The reasoning appears to be based on granting the petitioner an opportunity to present its case, likely due to the procedural issues raised regarding the non-receipt of the show cause notice and the dismissal of the appeal on delay. The ratio decidendi is that where a petitioner demonstrates a procedural irregularity or a claim for relief based on parity with a prior favorable judgment, the Court may grant an opportunity to rectify the situation. The operative direction is to permit the petitioner to appear before the respondent authority within three weeks with a reply to the show cause notice, a certified copy of the High Court's order, and a copy of the judgment in Writ Tax No.145 of 2022. Upon compliance, the respondents are directed to pass a fresh order in accordance with law.
Facts
The petitioner, M/s Gopi Enterprises, challenged an order dated 07.05.2022 cancelling its GST registration and an appellate order dated 01.12.2022 dismissing its appeal. The petitioner, engaged in vehicle towing services, failed to file GST returns due to the COVID pandemic. A show cause notice was issued on 02.02.2022, requiring a reply within seven working days. The petitioner claims it did not receive the show cause notice, preventing a timely reply, leading to the cancellation of its registration without stated reasons. The appeal was dismissed by the appellate authority solely on the grounds of delay.
Key Issues
1. Whether the petitioner is entitled to the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022, considering the facts of the present case? Petitioner's contention: The petitioner argued that it is entitled to the same relief granted in the aforementioned writ petition, as its circumstances are similar. It relied on the principle of parity and the specific relief granted in the cited case. Revenue's contention: The judgment records no specific argument from the respondent revenue authorities.
AI-generated summary — verify with the full judgment below
Court No. - 4 Case :- WRIT TAX No. - 180 of 2022 Petitioner :- M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others Counsel for Petitioner :- Sanjieva Shankhdhar,Durga Prasad Dubey Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Vivek Chaudhary,J.
Heard learned counsel for the petitioner and the learned Standing Counsel for the State.
Present petition has been filed challenging the appellate order dated 01.12.2022 passed by the respondent no.5 and the order dated 07.05.2022 whereby G.S.T. registration of the petitioner has been cancelled with further direction to the respondents to revoke the G.S.T. registration of the petitioner.
The facts, in brief, are that the petitioner is an individual proprietorship concern and engaged in the business of providing services in relation to towing of commercial and private vehicles. It appears that the GST return was not filed by the counsel on account of COVID pandemic and thereafter a show cause notice dated 02.02.2022 was issued, directing the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice
The judgment continues below.
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