M/S Adarshom Infocom Private Ltd. Thru. Director Shri Om Prakash Dwivedi v. State of U.P. Thru. Prin. Secy., Ministry of Finance Lko. and 2 Others

Court No. - 8 Case :- WRIT TAX No. - 159 of 2023 Petitioner :- M/S Adarshom Infocom Private Ltd. Thru. Director Shri Om Prakash Dwivedi Respondent :- State Of U.P. Thru. Prin. Secy., Ministry Of Finance Lko. And 2 Others Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C. Hon'ble Dinesh Kumar Singh,J.

¶1Heard Mr. Pranjal Shukla, learned counsel for the petitioner, as well as Mr. Sanjay Sharin, Additional Chief Standing Counsel, representing the respondent-State Authorities.

¶2This petition under Article 226 of the Constitution of India has been filed, impugning the order dated 05.04.2021 passed by the Assistant Commissioner, State Tax, Lucknow as well as the order dated 22.02.2022 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Lucknow in Appeal No.42 of 2022, copies of which are contained in Annexure Nos. 3 and 5 to the petition respectively.

¶3Vide the impugned order dated 05.04.2021, the Assistant Commissioner, State Tax, Lucknow cancelled the GST Licence of the petitioner on the ground that the petitioner had not paid tax due.

¶4Against the aforesaid order dated 05.04.2021, the petitioner had filed the appeal. The appellate Authority, however, vide impugned order dated 22.02.2022 has rejected the appeal on the ground that the petitioner had not paid the interest, though he has submitted the returns, and paid tax due.

¶5Learned counsel for the petitioner submits that after the impugned order was passed by the appellate Authority, the petitioner has paid not only the tax amount, but the interest also. In view thereof, learned counsel for the petitioner submits the the respondent no. 3 may be directed to revenue the GST Licence of the petitioner. It is also submitted that the petitioner is ready to pay any other amount, if it is communicated to him within seven days from the date of communication of this order.

¶6Considering the submission advanced by the learned counsel for the petitioner, on the basis of instructions, that the petitioner had filed returns, and paid the tax as well as interest, the respondent no. 3 is directed to take steps for renewing the GST Licence of the petitioner within a period of ten days from the date of communication of this order, and if any other amount is due, the petitioner should be communicated the same, which the petitioner shall pay within a period of seven days from its communication.

¶7DISPOSED OF. [D.K. SINGH, J.] Order Date :- 13.7.2023 MVS/- High Court of Judicature at Allahabad, Lucknow Bench