Petitioner challenged GST registration cancellation and appellate order. Court observed a new notification permits revocation application and disposed of petition with liberty to approach authorities.
Petition disposed with liberty to petitioner to make application for revocation of cancellation as per Notification dated 31.03.2023.
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WP No. 3966 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF APRIL, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 3966 OF 2023 (T-RES)
BETWEEN:
SRI ANNADURAI MUNISWAMY AGED ABOUT 50 YEARS M/S ANNA ENTERPRISES NO.54/1/2, W NO.9 LAKSHMI LAYOUT BENGALURU URBAN KARNATAKA-560068 GSTN-29CDFPM8841P1ZM.
…PETITIONER
(BY SRI. C S HIREMATH.,ADVOCATE)
AND:
Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
WP No. 3966 of 2023
1ST FLOOR, KORAMANGALA BENGALURU-560047.
…RESPONDENTS
(BY SMT. PREETHA M.,ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED THE ORDER OF CANCELLATION DATED 25/01/2022 (REF.NO. ZA29012208243W) PASSED BY THE R- 2 AND ORDER DATED 04/01/2023 PASSED BY R-1 IN APPEAL NO.12/ADC-AI/GSTS/2023 AS PER ANNEXURE-A AND B.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The petitioner has called in question the second respondent’s order dated 25.01.2022 canceling the petitioner’s GST registration, and the appellate Court – the first respondent’s order dated 04.01.2023 in Appeal No.12/ACD-AI/GSTS/2023. Ms. Preetha Mahadevan, the learned counsel for the respondents, places on record a copy of the Notification dated 31.03.2023.
It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been canceled under the provisions of Section 29(2)(b) or (c) of the Central Goods and
WP No. 3966 of 2023
Services Tax Act, 2017 [ CGST Act] on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified. In these circumstances, the petitioner will have to make necessary application as provided for in the aforesaid notification.
Hence, the petition stands disposed of with just liberty in this regard.
SD/JUDGE
SA ct:sr
1 issue framed by the court
Whether the petitioner can include in question the cancellation of GST registration and appellate order. Whether a new notification enables the petitioner to apply for revocation of cancellation.
3 provisions across 2 enactments
Sri Annadurai Muniswamy
The Additional Commissioner (R-1)
The Superintendent of Central Tax (R-2)
B M Shyam Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
