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2024 DIGILAW 37 (RAJ)

Hallmark Steel Private Limited v. State of Rajasthan

2024-01-05

ARUN BHANSALI, ASHUTOSH KUMAR

body2024
ORDER : This writ petition has been filed by the petitioner aggrieved of the cancellation of GST registration by the respondents. 2. Counsel for the petitioner submits that during pendency of the present petition, the cancellation has been revoked, however, a submission has been made that as during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Tax Credit ('ITC'), and to that extent the petitioner still has grievance. 3. A perusal of the petition indicates that the challenge laid in the present petition pertains to cancellation of petitioner's registration and as during pendency of the present petition the said cancellation has been revoked, insofar as the present petition is concerned, the same has been rendered in fructuous. 4. However, qua the grievance now sought to be raised by the petitioner regarding filing of the return and claim of the ITC, the petitioner may approach the respondents in this regard and thereafter take appropriate proceedings in accordance with law. 5. Consequently, the petition is dismissed as having become in fructuous with liberty to take appropriate proceedings in accordance with law.