/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
The Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”) Registration once issued to the assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of the applicant, over undivided property.
Mr. Perveez Ahmed Baba (“the Appellant”) running Samci Restaurant, whose licenses was cancelled by the Assistant Commissioner for Food Safety, Department of Drug and Food Control Organization, J&K at the request of the Appellant's brother due to family dispute. Following the same, the GST Registration of the Appellant was also cancelled by the State Taxes Officer, Circle F-Kashmir.
The Appellant filed writ petition being WP (C) No. 1997/2021 before the J&K & L HC. The writ petition was disposed of by the single bench by holding that “so long as the premises to be licensed under the Act remains under dispute between the petitioner and respondent no 5, the designated authority under the Act is well within its power not to grant or renew the license under the Act in favour of one and to the exclusion of other.”
Aggrieved by the Order in the writ petition, The Appellant filed the Letters Patent Appeal (“LPA”) before the division bench of the J&K & L HC.
The Appellant’s brother, also the respondent in this case took a stand stating that an application was submitted by the appellant on July 04, 2019, seeking cancellation of license on the ground that his brother had deceitfully obtained license under Food Safety and Standards Act, under the pretext of which a show cause notice was also issued.
Whether cancellation of the GST registration can be revoked due to disputes over undivided property?
The Union Territory of Jammu & Kashmir was represented by Advocate General D C Raina, who asserted that there was no chance that a third party had committed fraud by requesting the registration's revocation. The online nature of the cancellation process, which required submission of specific sensitive information that would have been shared only with the appellant, was cited as the cause.
The Appellant’s argued that he had filed an application with the Deputy Commissioner (Appeals), Sales Tax Department, Kashmir Division, Srinagar, asking for the order of cancellation issued by the STO Circle F- Kashmir on April 16, 2021, to be revoked. It was claimed that the application for the restaurant's registration to be cancelled was falsely shown to have been filed by him when it seemed to be an act of mischief by some of his employees. The said application has not been decided yet.
The court refrained from delving into the merits of the ongoing property dispute between the appellant's brother and himself after taking note of it.
The High Court ruled that "registration of the business unit, the same stands cancelled" and restricted the operation/running of the Restaurant until the license has been granted in favour of the deserving party, observing that the proper course in law was to leave the concerned authority free to decide which of the two fulfils the criteria for holding a license.
(Author can be reached at email@example.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings
The Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022 dated November 17,2022] allowed Petitioner to submit a physical application for
The Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt
The Telangana State Appellate Authority for Advance Ruling (“TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling....
The Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by