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

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  • 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.

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