Dalson Motors v. State Of Haryana And Another

2023:PHHC:065170-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-7761-2023 Date of Decision:-05.05.2023 Dalson Motors ....Petitioner Vs.

State of Haryana and another ....Respondents CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Nikhil Goyal, Advocate for the petitioner.

Ms. Mamta Singla Talwar, DAG, Haryana Ritu Bahri, J. (Oral) The petitioner is challenging order dated 18.06.2019 (Annexure P-4) whereby registration of the petitioner-firm was canceled on the ground of non filing of reply to show cause notice. Further, petitioner is challenging the order dated 26.09.2019 passed by respondent No. 2 whereby application filed by the petitioner for revocation of the cancellation order has been rejected. Learned State counsel, at the very outset has placed on record copy of letter dated 04.05.2023 sent by DETC (ST), Jhajjar, which is taken on record as Annexure R-1. As per this letter, the department has no objection in revocation of canceled registration, if the taxpayer wants to conduct business with the same GSTIN. Keeping in view, the above fact, the present petition is being allowed and impugned orders dated 18.06.2019 and 26.09.2019 (Annexure P-4 and P-6) are setaside. A liberty is granted to the petitioner-firm to continue its business with the same GSTIN.

(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 05.05.2023 G Arora Whether speaking/reasoned : Yes/No GAURAV ARORA 2023.05.09 12:07 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

Whether reportable : Yes/No