Opes Chem Corp Private Ltd vs Commissioner Of State Taxes And ...
2021 Latest Caselaw 2189 HP

                IN THE HIGH COURT OF HIMACHAL PRADESH,
                              SHIMLA.
                                                                   CWP No. 1660 of 2021




                                                                                    .
                                                                  Decided on: 17.03.2021





            Opes Chem Corp Private Ltd.               ...Petitioner.
                                Versus





            Commissioner of State Taxes and Excise and another
                                                     ...Respondents.
    ___________________________________________________________________
          Coram:
          Hon'ble Mr. Justice Tarlok Singh Chauhan, Judge.





               Hon'ble Mr. Justice Chander Bhusan Barowalia, Judge.
               Whether approved for reporting? 1 No

               For the Petitioner:                Mr. Govind Goel, Advocate, with Mr.
                                                  B.S. Kanwar and Mr. Devi Singh,

                                                  Advocates.
               For the Respondents:               Mr. Ajay Vaidya, Sr. Additional Advocate
                                                  General.
               _________________________________________________________


               Justice Tarlok Singh Chauhan, J.(Oral)

The instant petition has been filed for the

grant of following substantive reliefs:

(i) To issue a writ, order or direction in the nature of certiorari to quash the impugned order dated

13.07.2020, Annexure P­7, passed by respondent No.2.

(ii) To issue an appropriate writ, order or direction for the restoration of the GST registration of the petitioner by revoking the registration cancellation order dated 13.07.2020, Annexure P­7.

Whether reporters of the local papers may be allowed to see the judgment? yes

­ 2 ­

(iii) To issue a writ, order or direction in the nature

.

of mandamus directing the respondent No.2 to

take a final decision of the application for revocation of cancellation of GST registration,

Annexure P­8.

2. Without going into the merits of the case, we

feel that the ends of justice would be met in case the

respondents are

directed to

(Annexure P­8) within a time bound manner.

r decide the appeal

3. Accordingly, the instant petition is disposed

of with a direction to respondent No. 2 to decide the

application for Revocation of cancellation of registration

as expeditiously as possible and in no event later than

20th April, 2021.

4. Before parting, it is made clear that this

Court has not expressed any opinion on the merits of

the case.

5. Pending miscellaneous application(s), if any,

also stands disposed of.

                                        (Tarlok Singh Chauhan)
                                                   Judge

    17th March, 2021                (Chander Bhusan Barowalia)
        (GR)                                    Judge