WPMS/1362/2023
2023 Latest Caselaw 3229 UK

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                                  WPMS No.1362 of 2023
                                  Hon'ble Ravindra Maithani, J.

Mr. Ashish Agarwal, Advocate for the petitioner.

Mr. Tarun Lakhera, Brief Holder for the State.

Heard.

The petitioner has challenged order dated 13.01.2023, by which the Goods and Services Tax registration of the petitioner has been cancelled.

Learned counsel for the petitioner would submit that in the month of June, the petitioner could not make payment of the GST. He was a defaulter. Therefore, his GST registration has been cancelled. But, now he has already deposited all the tax and penalties. He would also submit that the matter is squarely covered by the judgment of this Court dated 25.08.2023, passed in WPMS No.2382 of 2023, M/s Rana Building Material Supplier GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate("the first petition").

Learned State Counsel admits it.

The petition is decided in terms of order dated 25.08.2023, passed in the first petition.

(Ravindra Maithani J.) 18.10.2023 RV