Disposed

M/S Vijaya Bar and Restaurant v. the Superintendent of Central Tax

Karnataka HC6 Apr 2023WP/4078/2023

Case brief

AI extract

What is this about?

The High Court of Karnataka disposed of a writ petition filed to quash an order cancelling GST registration. The Court held that since the cancellation predated a specific Government Notification prescribing a special revocation procedure, the petitioner must first apply for revocation under that notification before approaching the Court.

What did the court decide?

Writ petition disposed; liberty granted to file application for revocation under the Notification dated 31.03.2023 and approach Court thereafter.

M/S Vijaya Bar and Restaurant Vs the Superintendent… — GST and Indirect Tax | Karnataka HC (2023)

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WP No. 4078 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 6^TH DAY OF APRIL, 2023

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BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD

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WRIT PETITION NO. 4078 OF 2023 (T-RES)

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BETWEEN:

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M/S VIJAYA BAR AND RESTAURANT (A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETRIX SMT RAMAKRISHNAPPA JAYANTHI) AGED ABOUT 56 YEARS NO 46/2,DODDABOMMASANDRA VIDYARANYAPURA, BENGALURU 560097.

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…PETITIONER

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(BY SRI. PRADYUMNA G H.,ADVOCATE)

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Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

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AND:

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THE SUPERINTENDENT OF CENTRAL TAX CENTRAL TAX RANGE AND 6 NORTH DIVISION 6, 3RD FLOOR NO16/1, S P COMPLEX LALBAGH ROAD BENGALURU 560027.

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…RESPONDENT

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(BY SRI. AKASH B SHETTY.,ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO

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WP No. 4078 of 2023

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QUASH THE IMPUGNED ORDER BEARING REFERENCE NO. ZA290122027541Y DATED 10/01/2022 (ANNEXURE-C) PASSED BY THE RESPONDENT AND TO DIRECT HIM TO REVOKE THE CANCELLATION OF THE GST REGISTRATION OF THE PETITIONER.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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The petitioner has impugned the respondent’s order dated 10.01.2022 cancelling its GST registration. The petitioner has neither filed

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application for revocation nor called in question the respondent’s order in appeal.

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Presently, Sri Akash B.Shetty, the learned

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counsel for the respondent, places on record a copy of the Notification dated 31.03.2023 prescribing special procedure for filing an application for revocation of cancellation of GST registration if the cancellation is under Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 and is before 31.12.2022. The notification also stipulates

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WP No. 4078 of 2023

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that the special procedure could be availed if application for revocation has not been filed. In such circumstances, the petitioner will have to make necessary application as provided for in the aforesaid notification.

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Hence, the petition stands disposed of with just liberty in this regard.

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SD/JUDGE

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SA ct:sr

M/S Vijaya Bar and Restaurant v. the Superintendent of Central Tax

Case brief

What is this about?

What did the court decide?

M/S Vijaya Bar and Restaurant v. the Superintendent of Central Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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