M/S Tradecom and Anr v. The Union of India and 4 Ors

ORDER

29.07.2024

Heard Mr. H Betala, the learned counsel appearing on behalf of the petitioners. Ms. M Deka, the learned counsel appears on behalf of the respondent, GST and Mr. B Choudhury, the learned counsel appears on behalf of the Finance and Taxation Department, Government of Assam.

¶2The instant writ petition has been filed on a very limited scope inasmuch as, the petitioners herein are aggrieved by the inaction on the part of the Page No.# 3/4 respondent authorities in not making due corrections to the effective date of cancellation of the Certificate of Registration.

¶3Mr. H Betala, the learned counsel appearing on behalf of the petitioners submitted that the effective date of cancellation of the Certificate of Registration should have been 01.08.2021 and not 01.08.2020 taking into account that the petitioners had duly submitted its return till then.

¶4Ms. M Deka, the learned counsel appearing on behalf of the respondent GST submits that the respondent authorities, more particularly, the respondent Nos.2 and 3 are not adverse to making the correction in pursuance to the representations so submitted by the petitioners on 09.03.2023.

¶5Taking into account the said submissions made by the learned counsel appearing on behalf of the respondent Nos.2 and 3, this Court disposes of the instant writ petition thereby directing the respondent Nos.2 and 3 to make the necessary corrections to the cancellation of the Certificate of Registration of the petitioners in terms with the representations dated 09.03.2023.

¶6With the above, the instant writ petition stands disposed of.

JUDGE Page No.# 4/4 Comparing Assistant

PageoNo.#o1/4 GAHC010215422023 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/7151/2023o M/SoTRADECOMoANDoANRo REPRESENTEDoBYoITSoAUTHORISEDoPARTNERo-oMAHESHoKUMARo KHATUWALA,oADDRESSoOFoPRINCIPALoPLACEoOFoBUSINESSo-o1SToFLOOR,o ESSoESSoCOMPLEX,oSoJoROAD,oATHGAON,oKAMRUPoMETROPOLITAN,oPIN- 781001,oASSAM 2:oMAHESHoKUMARoKHATUWALA oAUTHORISEDoPARTNERoOFoM/SoTRADECOM o1SToFLOOR oESSoESSoCOMPLEX oSoJoROAD oATHGAON oKAMRUPoMETROPOLITAN oPIN-781001 oASSAo VERSUSo THEoUNIONoOFoINDIAoANDo4oORSo REPRESENTEDoBYoTHEoCOMMISSIONERoANDoSECRETARYoTOoTHEo GOVERNMENToOFoINDIA,oMINISTRYoOFoFINANCE,oDEPARTMENToOFo REVENUE,oNEWoBLOCK,oNEWoDELHI-110001 2:THEoPRINCIPALoCOMMISSIONERoOFoCENTRALoGST oGSToBHAWAN oKEDARoROAD oGUWAHATI-781001 3:SUPERINTENDENToOFoCENTRALoGST-RANGE-IoA oKEDARoROAD oGSToBHAWAN oGUWAHATI-781001 oASSAM Page No.# 2/4 4:SUPERINTENDENT OF TAXES STATE-ASSAM ZONE-GUWAHATI ZONE-A UNIT- GUWAHATI-A CIRCLE-GUWAHATI-A-1 5:JURISDICTIONAL PROPER OFFICER STATE- ASSAM ZONE-GUWAHATI ZONE-A UNIT - GUWAHATI-A CIRCLE - GUWAHATI-A- Advocate for the petitioner(s): Mr. H Betala Advocate for the respondent(s): Ms. M Deka, For the respondent, GST Mr. B Choudhury For Finance and Taxation Department B E F O R E HON'BLE MR. JUSTICE DEVASHIS BARUAH