Facts of the Case

The petitioner, Babli Contractor, filed a writ petition before the Punjab and Haryana High Court seeking a direction to Respondent No. 3 to reinstate her GST registration, which had earlier been cancelled. An application was also filed seeking an expedited hearing date, which the Court allowed, taking up the main petition itself on the same day.

Issues Involved

  1. Whether a direction was required from the Court to reinstate the petitioner's cancelled GST registration.

Petitioner's Arguments

  • Sought a mandamus directing the concerned GST authority (Respondent No. 3) to reinstate her cancelled GST registration.

Respondent's Arguments

  • The learned State counsel, on instructions from the Excise and Taxation Officer, Palwal, informed the Court that the petitioner's GST registration had already been reinstated by the department before the hearing.

Court Order / Findings

  • In view of the State's statement that the registration had already been reinstated, the Court held that no further orders were required.
  • The writ petition was disposed of on this basis, without recording any finding on the legality of the original cancellation.

Important Clarification

This order shows that GST registration disputes are frequently resolved administratively — sometimes literally on the day of the court hearing — once the department itself takes corrective action. Taxpayers whose registrations have been restored while litigation is pending should expect the case to be disposed of on that basis, without any ruling on the merits of the cancellation.

Sections Involved

  • Haryana Goods and Services Tax Act, 2017 — registration cancellation and revocation provisions
  • Article 226, Constitution of India, 1950

Decision – In Favour of

Disposed of without a decision on merits, as the relief sought (reinstatement of registration) had already been granted administratively by the department before the hearing.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CWP-64-2023
  • Neutral Citation: 2023:PHHC:064318-DB
  • Coram: Hon'ble Ms Justice Ritu Bahri and Hon'ble Mrs Justice Manisha Batra
  • Date of Decision: 3 May 2023

Link to Download the Order

Click here to view/download the full order

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