Ms Swaroop Art VS Union Of India

In the matter at hand, Shri Ankur Mathur, Advocate, has appeared representing the Department, acting upon their instruction.

Given the urgency of the situation and with the consent of both parties’ learned counsel, the court has decided to expedite the proceedings of the instant writ petition. Therefore, the case will be heard and concluded on the same day.

This notice serves to inform all concerned parties that the court is taking swift action in addressing the issues raised in the writ petition. All parties involved are expected to cooperate fully and adhere to the procedural requirements as the matter progresses.

It is imperative that all relevant documentation and arguments are presented comprehensively and promptly to facilitate a fair and efficient resolution.

The court emphasizes the importance of timely compliance with any directives or requests issued during the course of the proceedings.

Given the accelerated pace of the hearing, all parties are urged to be readily available and prepared to engage in the proceedings to ensure a timely and just resolution to the matter at hand.

This notice is issued to apprise all parties of the court’s decision to expedite the proceedings and to underscore the necessity of active participation and compliance with procedural requirements.

This notice serves to inform you of the proceedings regarding the writ petition [Insert Petition Number/Title] filed by [Petitioner’s Name]. Shri Ankur Mathur, Advocate, represents the petitioner as instructed by the Department.

In light of the urgency involved in this matter, and with the consent of both parties’ learned counsel, the Court has decided to expedite the hearing and final decision of the instant writ petition, scheduling it for today.

The petitioner, a registered dealer under the GST Act, had their registration revoked by the competent authority through an order dated 15th February 2022.

Given the significance and time sensitivity of this case, all parties involved are hereby notified of the expedited proceedings and are requested to make necessary arrangements for their representation accordingly.

Please acknowledge receipt of this notice at your earliest convenience.

The matter at hand involves a writ petition brought forth by a dealer registered under the GST Act, whose registration was cancelled by the competent authority via an order dated 15th February 2022. Shri Ankur Mathur, Advocate, representing the petitioner and instructed by the Department, is actively involved in this case.

Today’s proceedings are occurring with the consent of the learned counsel for both parties, recognizing the urgency inherent in the situation. The primary contention revolves around the petitioner’s failure to adhere to the statutory timelines for filing an appeal against the cancellation of their GST registration.

Under the GST Act, the petitioner had a window of three months to file an appeal, which could be extended by an additional period of 30 days. However, although the petitioner initiated an e-appeal on 17th June 2022, they failed to submit the hard copy within the prescribed limitation period. Consequently, the appeal was dismissed on 21st September 2022, on the grounds of being time-barred.

The crux of this case lies in the petitioner’s challenge against the dismissal of their appeal based on procedural grounds. Given the significance and time-sensitive nature of the issue, the Court is addressing the matter promptly, with today’s proceedings marking the final decision on this writ petition.

In the matter at hand, Shri Ankur Mathur, Advocate, has appeared on behalf of the Department. Given the urgency of the situation, and with the consent of both parties’ counsel, the present writ petition is being expedited and adjudicated upon today.

The petitioner, a dealer registered under the GST Act, had their registration cancelled by the competent authority through an order dated 15.02.2022. It is acknowledged that under the provisions, an appeal against such cancellation can be filed within three months, extendable by an additional 30 days. The petitioner initiated an e-appeal on 17.06.2022, but failed to submit the hard-copy within the stipulated limitation period. Consequently, the petitioner contests the order dated 21.09.2022, wherein their appeal was dismissed as time-barred.