M/S.Sirona Dental v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.12.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.31744 OF 2019 AND W.M.P.NOS.31952, 31953, 31954 & 31956 OF 2019 (THROUGH VIDEO CONFERENCING) M/s. Sirona Dental Systems Private Limited, Represented by Mr.Rakesh Singh, Ground Floor, Unit No. G-A-10 and 11, A Wing, Art Guild House, Phoenix Market City, LBS Marg, Kurla West, Mumbai - 400 070, Maharastra ... Petitioner Vs
1. Union of India, Represented through The Secretary, Ministry of Finance, (Department of Revenue), No.137, North Black, New Delhi - 110 001.
2. Union of India, Represented by the Secretary, Ministry of Law & Justice, 4th Floor, A Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110 001.
3. The State of Tamil Nadu, Represented through the Principal Secretary, Finance Department, Fort St.George, Chennai.
4. The Superintendent of Central Tax (CGST), Uthukottai Range, Tiruvallur District.
... Respondents
Prayer:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the 4th Respondent in Notice issued vide O.C.No.26/2019 dated 10.05.2019 and the Rejection Order dated 25.04.2019, as per Form REG-05, of the 4th Respondent and quash the same and consequently direct the Respondents to allow for the cancellation of registration of the Petitioner. For Petitioner : M/s.P.B.Harish For Respondents :
For R1 & R2 : Mr.P.R.Ramesh Babu Senior Standing Counsel For R3 : Mr.Richardson Wilson Additional Government Pleader For R4 : Mr.V.Sundareswaran Senior Standing Counsel
ORDER
Heard the learned counsel for the petitioner and the learned counsel for the respondents.
2. The learned counsel for the petitioner submits that nothing further survives for being decided in this writ petition in the light of issue of Form (*) GST REG-19 dated 18.12.2021 to the petitioner approving the application filed by the petitioner for revocation of the cancellation of the registration. Recording the same, this writ petition stands closed with the above observations. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(V) Dated : 07.01.2022 (*)Corrected as per the order of this Court dated 02.02.2022 made in W.P.NO.31744 OF 2019 Sd/- Assistant Registrar(V) Dated : 16.02.2022 //True Copy// Sub Assistant Registrar
rgm To
1. Union of India, Represented through The Secretary, Ministry of Finance, (Department of Revenue), No.137, North Black, New Delhi - 110 001.
2. Union of India, Represented by the Secretary, Ministry of Law & Justice, 4th Floor, A Wing, Rajendra Prasad Road, To be substituted Shastri Bhavan, to the order New Delhi - 110 001.
already despatched on 27.01.2022
3. The Principal Secretary, State of Tamil Nadu, Finance Department, Fort St.George, Chennai.
4. Superintendent of Central Tax (CGST), Uthukottai Range, Tiruvallur District.
W.P.No.31744 of 2019 and W.M.P.Nos.31952, 31953, 31954 & 31956 of 2019 NR(CO) PM/10/01/2022 NSK 17/02/2022