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HARI OM ISPAT UDYOG vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
LALIT BATRA
Pet. Counsel
Umang Goyal
Res. Counsel
Pankaj Gupta

Petitioner / Applicant

HARI OM ISPAT UDYOG
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Oct 3, 2019
Order No.

CWP 22447/2019

Citation

2019(10) TAXREPLY 1861
Original Order
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ORDER

Petitioner, a partnership firm, has filed this writ petition under Articles 226/227 of the Constitution inter alia seeking a writ in the nature of certiorari for quashing the order dated 26.3.2019(P-3) whereby respondent no.3 i.e. Proper Officer-cum-State Tax Officer, Ward No.2, Ludhiana had cancelled its registration under the PGST, Act 2017 on the ground of issuance of bills without supply of goods and/or services. Vide order dated 26.8.2019, reproduced below, notice of motion was issued:- “The challenge is to the order dated 26.3.2019 (Annexure P-3), whereby the Registration Certificate under the Punjab Goods and Services Tax Act, 2017 has been cancelled. The petitioner-partnership firm is stated to have filed an appeal dated 29.4.2019 (Annexure P-5) against impugned order dated 26.3.2019 (Annexure P-3) and also an application dated 29.3.2019 (Annexure P-4) for revocation of cancellation. The grievance is that neither the appeal is being decided nor ap....

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