WPMS/713/2023
2023 Latest Caselaw 644 UK

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                                  WPMS No.713 of 2023
                                  Hon'ble Manoj Kumar Tiwari, J.

Mr. Ashish Agarwal, Advocate for the petitioner.

Mr. Shobhit Saharia, Advocate for the respondents.

Heard learned counsel for the parties.

Petitioner is aggrieved by cancellation of G.S.T. Registration by the C.G.S.T. Authorities vide order dated 12.09.2022. The reason assigned for such cancellation is non-furnishing of G.S.T. Returns of the petitioner for six consecutive months. Petitioner has blamed the Accountant hired by him for filing G.S.T. Returns as, according to him, due to lapse of the Accountant, delay in filing G.S.T. Returns occurred.

Learned counsel for the petitioner has referred to the judgment dated 02.03.2023 rendered by this Court in WPMS No. 344 of 2023 and he submits that identical question has been decided in the said writ petition.

This submission is not disputed by learned counsel for the respondents.

In such view of the matter, the writ petition is decided in terms of judgment dated 02.03.2023 rendered in WPMS No. 344 of 2023.

(Manoj Kumar Tiwari, J.) 15.03.2023 Arpan