M/S Pragati Steel Fabrication and Anr v. The Union of India and 4 Ors

ORDER Date : 02.08.2024

Heard Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioners; Ms. M.L. Gope, the learned counsel appears on behalf of the respondent No.1; Mr. B.N. Gogoi, the learned counsel appears on behalf of the respondent No. 2 as well as Mr. B. Gogoi, the learned counsel appearing on behalf of the respondent Nos. 3 to 5.

¶2The petitioners have approached this Court challenging the order of cancellation of registration of the petitioner No.1 vide an order dated

31.12.2019.

¶3It is seen that pursuant to the cancellation of the registration, the petitioners approached the appellate forum for the purpose of revocation of the order of cancellation of the registration which was however rejected. Subsequent thereto, the instant writ petition was filed. This Court while entertaining the writ petition on 27.06.2024 issued notice and sought for certain instructions(s). Thereupon vide an order dated 03.07.2024, the Assistant Page No.# 3/3 Commissioner of State Tax had dropped the proceedings for cancellation of registration and the suspension of registration which was stood revoked w.e.f

03.07.02024.

¶4Mr. B. Gogoi, the learned counsel appearing on behalf of the State respondents submits that in view of the order dated 03.07.2024, nothing further remains in the instant writ petition. On the other hand, Ms. Hawelia, the learned counsel appearing on behalf of the petitioners submits that the order dated

03.07.2024 does not clearly say that the cancellation of the registration of the petitioner No.1 have been revoked.

¶5This Court taking into account the submission of Mr. B. Gogoi, the learned counsel and also taking into account the order dated 03.07.2024 deems that the order which has been impugned in the instant proceedings is no longer in existence, and accordingly, the cancellation of the registration of the petitioners have been revoked.

¶6With the above observation and direction the instant writ petition stands disposed of.

¶7The petitioners shall now duly file all the returns as per the mandate of law.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010125772024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/3290/2024o M/SoPRAGATIoSTEELoFABRICATIONoANDoANRo MAGAZINE,oSHIVAoNAGAR,oPATHARoQUERY,oKAMRUPo(M),oGUWAHATI,o ASSAM-781036,oREPRESENTEDoBYoITSoPROPRIETORoUDDHABoDEKA. 2:oUDDHABoDEKA oS/OoSRIoPRABHAToCH.oDEKAo R/OoBARBARIoMAGZINE oVIPoROAD o GUWAHATI-36 oASSAo VERSUSo THEoUNIONoOFoINDIAoANDo4oORS.o MINISTRYoOFoFINANCE,oREPRESENTEDoBYoTHEoSECRETARYoTOoTHEo MINISTRYoOFoFINANCE,oGOVERNMENToOFoINDIA,oNEWoDELHI. 2:CENTRALoBOARDoOFoINDIRECToTAXES oANDoCUSTOMS o1SToFLOOR oTOWER oNBCCoPLAZA oSECTOR-5 oPUSHPoVIHAR oNEWoDELHI-110017 3:THEoPRINCIPALoCOMMISSIONERoOFoSTATEoTAXES oASSAM oKARoBHAWAN oG.S.oROAD oDISPUR oGUWAHATI-6. Page No.# 2/3 4:THE JOINT COMMISSIONER OF STATE TAXES (APPEALS) GUWAHATI KAR BHAWAN DISPUR GUWAHATI-6. 5:THE COMMERCIAL TAX OFFICER (SUPERINTENDENT OF TAXES) GUWAHATI-B-1 GUWAHATI-B KAR BHAWAN GUWAHATI-0 Advocate for the Petitioner(s) : Ms. N. Hawelia Advocate for the respondent(s): Mr. B Gogoi Ms. M.L. Gope Mr. B.N. Gogoi BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH