Allowed

Seed Infotech Ltd. Pune v. the Union of India Thr Its Secretary Ministry of Finance and Ors.

Bombay HC16 Sept 2022WP/8931/2022

Case brief

AI extract

What is this about?

Petitioner challenged the cancellation of its GST registration due to non-payment of tax and interest. After payments were settled and pending returns filed, the respondents conceded there was no bar on revocation, leading to the cancellation's revocation.

What did the court decide?

Cancellation of respondent No.3's order dated 11th May, 2022 was revoked and petitioner's registration was restored.

Seed Infotech Ltd. Pune Vs the Union of India Thr Its… — GST and Indirect Tax | Bombay HC (2022)

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spm 1 903 Wp-8931-2022.doc

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Digitally signed by MULEY MULEY SHUBHAM SHUBHAM PRAVINRAO PRAVINRAO Date: 2022.09.19 10:22:17 +0530

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO. 8931 OF 2022

Seed Infotech Ltd.

…..Petitioner

Vs.

Union of India and Ors. …..Respondents

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Ms. Manali Patil a/w Mr. Kiran Chavan i/by Cen-ex services for Petitioner. Ms. Maya Majumdar for Respondent Nos.2 to 5.

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CORAM : K. R. SHRIRAM & A. S. DOCTOR, JJ. DATE : 16^th SEPTEMBER, 2022

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P.C.:-

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Petitioner is impugning an order dated 11^th May, 2022 pursuant

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to which Petitioner’s registration was cancelled. The registration was cancelled because Petitioner did not pay the entire amount of Tax, interest etc. before 11^th May, 2022. Admittedly Petitioner has later paid entire amount. There is also a letter dated 7^th June, 2022 issued by Respondent No.3 confirming that Petitioner has made the entire payment. Copy of the letter is annexed at Exh-A2 of the Petition. Even though Petitioner had made entire payment it is Respondents’ case that since Petitioner failed to file the pending Returns and clear all dues within a stipulated period and the impugned order dated 11^th May, 2022 came to be passed, there is no legal provision whereby the cancellation of registration could be revoked by Respondent No.3. An Affidavit-in-Reply of one Rajiv Kapoor, Principal

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Commissioner of CGST & Central Excise, Pune-II Commissionerate affirmed

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on 18^th August, 2022 is being filed. Registry to take the same on record.

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Ms. Mujumdar states that since Petitioner has filed the Returns

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and settled all the dues, the Court may if deemed fit to revoke the cancellation of registration. Accordingly the cancellation of registration is revoked.

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Petition disposed. No order as to costs.

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All concerned to act on authenticated copy of this order.

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(A. S. DOCTOR, J.)

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Seed Infotech Ltd. Pune v. the Union of India Thr Its Secretary Ministry of Finance and Ors.

Case brief

What is this about?

What did the court decide?

Seed Infotech Ltd. Pune v. the Union of India Thr Its Secretary Ministry of Finance and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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