M/S National Book Binder v. State Of Haryana And Others

-1IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of Decision: 13.04.2023 1.

CWP-25720-2022 (O&M) M/s National Book Binder 2.

CWP-25785-2022 (O&M) M/s Bhoomika Constructions Appellate Authority-cum- Joint Commissioner, State Sales Tax (Appeals), Faridabad and another 3.

CWP-29268-2022 (O&M) M/s Aban Exim Pvt. Ltd.

Excise and Taxation Officer ..... Respondent 4.

CWP-29481-2022 (O&M) M/s Infra Enterprises 5.

CWP-29504-2022 (O&M) M/s Badalia Auto State of Punjab and others

-26.

CWP-30161-2022 (O&M) M/s Mehar Logistics State of Haryana ..... Respondent 7.

CWP-2458-2023 (O&M) Sangram Projects Private Limited Union of India and others 8.

CWP-1765-2023 (O&M) Saya Estate Union of India and others 9.

CWP-2641-2023 (O&M) M/s Studio Thorn Integrated Promotions Pvt. Ltd. 10.

CWP-778-2023 (O&M) Rajiv Kaushal

-311.

CWP-3409-2023 (O&M) M/s Ahuja Kashyap Pvt. Ltd.

The Joint Commissioner of State Tax (Appeals)-cum-Appellate Authority, Faridabad & Anr.

12.

CWP-4178-2023 (O&M) M/s Metal Sign Industry Union Territory of Chandigarh and Anr.

13.

CWP-4196-2023 (O&M) M/s Gunraaj Enterprises State of Punjab and others 14.

CWP-4465-2023 (O&M) Santana Issar Commissioner, Central Goods & Services Tax & Anr. 15.

CWP-5930-2023 (O&M) M/s Mohan Foods

-416.

CWP-6988-2023 (O&M) Jannat Valley Union of India and others 17.

CWP-6928-2023 (O&M) M/s PCI Limited 18.

CWP-5877-2023 (O&M) M/s Star Facilities Management Ltd.

Union of India and others 19.

CWP-491-2023 (O&M) Kunal Khattar 20.

CWP-5209-2023 (O&M) M/s Aayu Enterprises State of Haryana and another

-521.

CWP-5309-2023 (O&M) Green Space Infraheights Pvt. Ltd.

CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA

Present:

Ms. Aashima Narula, Advocate for the petitioner in CWP-6928-2023.

Mr. Peyush Priuthi, Advocate, Mr. Nitish Bansal, Advocate, and Mr. Ishaan Loomba, Advocate, for the petitioner in CWP No. 2458-2023.

Mr. Rishab Singla, Advocate for the petitioner in CWP-29504-2022.

Mr. Ashwani K. Antil, Advocate and Mr. M.K. Dutta, Advocate for the petitioner CWP No. 5877-2023.

Me. Peeyush Pruthi, Advocate for the petitioner in CWP-29481-2022.

Mr. Sahil Goel, Advocate for the petitioner CWP No. 5930-2023.

Mr. Nitin Sharma, Advocate for the petitioner in CWP-778-2023.

Mr. Sandeep Goyal, Advocate, and Mr. Mukul Singla, Advocate for the petitioner in CWP-29268-2022, CWP-25720-2022, CWP-4465-2023, CWP-4196-2023, CWP-4178-2023, CWP-5209-2023 & CWP-5309-2023.

Mr. B.B. Guhpta, Advocate for the petitioner in CWP No. 491-2023.

Mr. Himanshu Jain, Advocate for the petitioner in CWP No. 25785-2022.

-6Mr. Yogesh Putney, Advocate for the petitioner in CWP No. 30161-2022.

Mr. Balwinder Singh, Advocate, for Mr. Rajiv Agnihotri, Advocate for the petitioner in CWP No. 2641-2023.

Mr. Vikrant Kackria, Advocate, for the petitioner in CWP No. 3409-2023.

Mr. Rana Gurtej Singh, Advocate, and Mr. Nikhil Goyal, Advocate, for the petitioner in CWP Nos. 1765 and 6988 of 2023. Mr. Basant Kumar, Advocate, and Mr. V.S. Chauhan, Advocate, for the petitioner in CWP No. 2458-2023.

Ms. Mamta Singla Talwar, DAG, Haryana.

Mr. Rishabh Kapoor, Sr. Standing counsel,CBIC in CWP Nos. 1765 and 4465 of 2023.

Mr. Sumeet Jain, Advocate, for the respondent-U.T.,Chandigarh in CWP No. 4178-2023. Mr. Suman Jain, Sr. Standing counsel, CBIC and Mr. Rishabh Jain, Advocate for respondent No.3 to 6 in CWP No. 2458 of 2023. *** RITU BAHRI, J.

1.

This order shall dispose of above referred 21cases as the issues involved in all these cases are identical in nature. 2.

Learned counsel for the respondents has placed on record notification No.03/2023-Central Tax dated 31.03.2023 whereby in case of those persons whose registrations has been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act on or before 31.12.2022, can follow the procedure for revocation of cancellation of such

-7registration. The application for revocation of cancellation of registration can be made upto 30.06.2023 after furnishing the returns due upto the effective date of cancellation of registration. The notification No.03/2023Central Tax dated 31.03.2023 reads as under :- "G.S.R.......(E).

(b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns;

(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.

-8Explanation : For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act."

Keeping in view the above instructions, these writ petitions are disposed of by giving liberty to the petitioner(s) to make an application for revocation of cancellation of registration on the portal when it becomes operational, as per rules. Since the petitioners are suffering on account of cancellation of registration, the respondents will pass appropriate orders on the application expeditiously.

A photocopy of this order be placed on the files of the connected cases.

(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 13.04.2023 Satyawan

1. Whether speaking/reasoned: Yes/No

2. Whether reportable:

Yes/No