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HINDUSTAN PAPER MACHINERY INDUSTRIES vs. COMMISSIONER CGST AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
SHIV SHANKER PRASAD
Pet. Counsel
Gaurav Dwivedi
Gaurav Dwivedi
Nishant Mishra
Res. Counsel
Gaurav Mahajan
Gopal Verma

Petitioner / Applicant

HINDUSTAN PAPER MACHINERY INDUSTRIES
Respondent COMMISSIONER CGST AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 8, 2023
Order No.

Writ Tax No. - 1047 of 2023

Citation

2023(11) TAXREPLY 8264
Original Order
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ORDER

ORDER 1. Heard Sri Nishant Mishra, Advocate alongwith Sri Gaurav Dwivedi, learned counsel for the petitioner and Sri Gaurav Mahajan, learned standing counsel for the respondents. In undisputed facts as to the conduct of the proceedings, the writ petition is being disposed of finally, without calling for counter affidavit. 2. Present writ petition has been filed against the order dated 9.8.2023 passed by the Superintendent, CGST Range14, Division IIIrd, Ghaziabad. By that order the said authority has cancelled the registration of the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’). 3. At the outset, learned counsel for respondent has raised preliminary objection as to existence of statutory alternative remedy. 4. Undeniably, such remedy exists. However in the peculiar facts of the present case, that remedy is found to be wholly inadequate. 5. Admittedly the petitioner had obtained registration under ....

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