M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh v. Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court (Lucknow Bench) decision concerns None. The retained release ledger records the outcome as Allowed / set aside and classifies the matter under Demand & Adjudication.
Facts and procedural background
Case :- WRIT TAX No. - 180 of 2022
Petitioner :- M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others Counsel for Petitioner :- Sanjieva Shankhdhar,Durga Prasad Dubey Counsel for Respondent :- A.S.G.I.,C.S.C.
(I.A. No. 2 of 2023-Correction)
Heard learned counsel for the appellants.
Issues before the Court
(I.A. No. 2 of 2023-Correction)
Heard learned counsel for the appellants.
This is an application for correction in the order dated 25.01.2023 passed by this Court.
Court's analysis and findings
"Heard learned counsel for the petitioner and the learned Standing Counsel for the State.
Present petition has been filed challenging the appellate order dated 01.12.2022 passed by the respondent no.5 and the order dated 07.05.2022 whereby G.S.T. registration of the petitioner has been cancelled with further direction to the respondents to revoke the G.S.T. registration of the petitioner.
The facts, in brief, are that the petitioner is an individual proprietorship concern and engaged in the business of undertaking various civil contractual works. It appears that the GST return was not filed by the counsel on account of COVID pandemic and thereafter a show cause notice dated 02.02.2022 was issued, directing the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice.
The case of the petitioner is that he has not been able to get the show cause notice issued by the respondents and, therefore, he could not submit the reply within the stipulated time and, thus, an order came to be passed on 07.05.2022 whereby G.S.T. registration of the petitioner was cancelled without assigning any reason. Against the said order, the petitioner filed an appeal
Decision and relief
Accordingly, the present petition is allowed.
The order dated 07.05.2022 as well as the appellate order dated 01.12.2022, are set aside. The petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order as well as the copy of the judgment passed in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022, within three weeks from today. In case, the petitioner appears along with the reply and the certified copy of this order, the respondents shall proceed to pass a fresh order in accordance with law."
Order Date :- 1.2.2023 Manoj K.
2023-02-01T18:30:47+0530 High Court of Judicature at Allahabad, Lucknow Bench
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Case :- WRIT TAX No. - 180 of 2022
Petitioner :- M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others Counsel for Petitioner :- Sanjieva Shankhdhar,Durga Prasad Dubey Counsel for Respondent :- A.S.G.I.,C.S.C.
(I.A. No. 2 of 2023-Correction)
Heard learned counsel for the appellants.
This is an application for correction in the order dated 25.01.2023 passed by this Court.
The correction application is allowed and the order dated 25.01.2023 is corrected. After correction, now the following order is passed:
"Heard learned counsel for the petitioner and the learned Standing Counsel for the State.
Present petition has been filed challenging the appellate order dated 01.12.2022 passed by the respondent no.5 and the order dated 07.05.2022 whereby G.S.T. registration of the petitioner has been cancelled with further direction to the respondents to revoke the G.S.T. registration of the petitioner.
The facts, in brief, are that the petitioner is an individual proprietorship concern and engaged in the business of undertaking various civil contractual works. It appears that the GST return was not filed by the counsel on account of COVID pandemic and thereafter a show cause notice dated 02.02.2022 was issued, directing the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice.
The case of the petitioner is that he has not been able to get the show cause notice issued by the respondents and, therefore, he could not submit the reply within the stipulated time and, thus, an order came to be passed on 07.05.2022 whereby G.S.T. registration of the petitioner was cancelled without assigning any reason. Against the said order, the petitioner filed an appeal
which was dismissed by the appellate authority on the ground of delay.
Learned counsel for the petitioner submits that the present petitioner is entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022.
In view thereof, the present petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022 passed in Writ Tax No.145 of 2022, shall also be made available to the present petitioner.
Accordingly, the present petition is allowed.
The order dated 07.05.2022 as well as the appellate order dated 01.12.2022, are set aside. The petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order as well as the copy of the judgment passed in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022, within three weeks from today. In case, the petitioner appears along with the reply and the certified copy of this order, the respondents shall proceed to pass a fresh order in accordance with law."
Order Date :- 1.2.2023 Manoj K.
2023-02-01T18:30:47+0530 High Court of Judicature at Allahabad, Lucknow Bench
Finin2min Q&A
What court decided this case?
Allahabad High Court (Lucknow Bench)
What was the case number?
WRIT TAX No. 180 of 2022
When was the decision delivered?
2023-02-01
Which GST provisions are identified in the case?
None
What was the recorded outcome?
Allowed / set aside
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.