M.K. Enterprises vs. Union Of INDIA

Held

The Court allowed the petitioner's prayer to withdraw the writ petition. The petitioner was granted liberty to apply for revocation of the cancellation of their GST registration in accordance with Notification No. 02/2023-Central Tax dated 31.03.2023. The revenue authorities had no objection to this course of action. The Court explicitly stated that no comments were made on the merits of the issue, and the Revocation Authority would be free to decide the application for revocation either way. The petition was disposed of with the aforesaid liberty granted.

Facts

The petitioner, M.K. Enterprises, filed a writ petition before the Madhya Pradesh High Court challenging an action by the revenue authorities. The specific order or action under challenge is not detailed, but it relates to the cancellation of registration. The procedural history indicates that the petitioner had previously sought revocation of this cancellation on November 26, 2019. The present writ petition was filed in 2022. The revenue authorities are the Union of India through the Ministry of Finance, the Joint Commissioner (Appeals), CGST and Central Excise, and the Superintendent, CGST and Central Excise.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to apply for revocation of cancellation of registration in light of Notification No. 02/2023-Central Tax dated 31.03.2023? The petitioner argued that they should be permitted to withdraw the petition and seek revocation of their GST registration cancellation, citing the aforementioned notification. The revenue, represented by Shri Abhijeet Shrivastava, stated that they had no objection to the liberty sought by the petitioner.