M/S VIRAAT TRADERS VERSUS THE STATE OF PUNJAB AND OTHERS

Cancellation of registration of the petitioner – Punjab Goods and Services Tax Act, 2017 – appealable order – Held that:- It is not in dispute that the order passed by the Excise and Taxation Officer, Ludhiana-3 is appealable in terms of Section 107 of the Punjab GST Act – petitioner is relegated to avail of his appropriate alternative remedy – petition disposed off.

No.- CWP No. 21604 of 2018(O&M)

Dated.- August 29, 2018

Mr. Rajesh Bindal And Mr. Harinder Singh Sidhu, JJ.

For The Petitioner : Dr. Naveen Rattan, Advocate

ORDER

Rajesh Bindal, J.

Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration of the petitioner under the Punjab Goods and Services Tax Act, 2017 (in short ‘the Punjab GST Act’)

It is not in dispute that the order passed by the Excise and Taxation Officer, Ludhiana-3 is appealable in terms of Section 107 of the Punjab GST Act.

In view of the aforesaid fact, we relegate the petitioner to avail of his appropriate alternative remedy, if so advise.

Disposed of accordingly.

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