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2019 (11) TMI 152 - HC - GSTPermission to withdraw petition - GST Act - HELD THAT - In this view of the matter, he seeks permission to withdraw the present petition with liberty to seek appropriate remedy in accordance with law. A copy of the order dated 27.9.2019 passed by respondent no.2 has been produced in Court today. The present writ petition is dismissed as infructuous with liberty to petitioner to seek appropriate remedy in accordance with law.
Issues:
1. Cancellation of GST registration certificate 2. Appeal against cancellation order 3. Dismissal of appeal by Deputy Commissioner of Sales Tax 4. Petition to quash the cancellation order and seek expeditious appeal decision Analysis: 1. The petitioner, a Dealer registered under the GST Act, engaged in the business of Oil and Chemicals at Amritsar, had its registration certificate cancelled w.e.f. 3.7.2017 through order P-5. The primary issue at hand is the cancellation of the GST registration certificate. 2. An appeal against the cancellation order P-5 was pending with respondent no.2, the Deputy Commissioner of Sales Tax (Appeals) Faridkot Division, Bathinda. The petitioner sought to quash the impugned order P-5 and direct respondent no.2 to decide the appeal expeditiously. This raises the issue of the appeal process and the delay in its resolution. 3. During the hearing, it was revealed that the appeal filed by the petitioner was dismissed by Respondent no.2 through an order dated 27.9.2019. The dismissal of the appeal by the Deputy Commissioner of Sales Tax is a crucial development in the case. 4. Consequently, the petitioner sought permission to withdraw the petition with liberty to seek an appropriate remedy in accordance with the law. The High Court, considering the dismissal of the appeal and the subsequent petition withdrawal request, dismissed the writ petition as infructuous, granting the petitioner the liberty to pursue further legal remedies as advised. This highlights the final decision of the court and the petitioner's options for future legal actions.
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