HC dismissed writ against non-service of order cancelling GST registration being disputed question of fact

  • Blog|GST & Customs|News|
  • 103 Views
  • |
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 8 December, 2022

GST registration

Case Details: Uma Shree Tour & Travels v. State of Madhya Pradesh - [2022] 145 taxmann.com 301 (Madhya Pradesh)

Judiciary and Counsel Details

    • Sheel Nagu & Sunita Yadav, JJ.
    • Prateek Waghmare, Adv. for the Appellant.
    • Mukund Chourasia, P.L. for the Respondent.

Facts of the Case

The department passed the order cancelling GST registration of the petitioner. The petitioner filed writ petition before the High Court contending that no opportunity of hearing was granted and order of cancellation of registration was not served. Therefore, it could not avail statutory remedy of revocation of cancellation of registration.

High Court Held

The Honorable high Court noted that SCN was issued and in response to which petitioner preferred a reply which was taken into account by the department. However, the contention of the petitioner that order was not served can’t go into writ jurisdiction since it involves disputed question of facts. Therefore, the Court disposed the petition and directed the petitioner to avail remedy under Section 30 of Central Goods and Services Tax Act, 2017 for revocation of cancellation and condonation of delay.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied