Disposed

Mr. Kiran Venkata Reddy v. Additional Commissioner of Central Tax

Karnataka HC6 Apr 2023WP/4441/2023

Case brief

AI extract

What is this about?

In WP No. 4441 of 2023, the High Court of Karnataka disposed of a petition seeking to quash an order of GST cancellation and the dismissal of a limitation-based appeal, directing the petitioner to avail the statutory remedy for revocation under the 2023 notification. Quality: thin

What did the court decide?

Disposed with liberty to avail the remedy for revocation of cancellation under the notification dated 31.03.2023.

Mr. Kiran Venkata Reddy Vs Additional Commissioner of… — GST and Indirect Tax | Karnataka HC (2023)

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WP No. 4441 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. 4441 OF 2023 (T-RES)

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BETWEEN:

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MR. KIRAN VENKATA REDDY S/O VENKATA REDDY, AGED ABOUT 40 YEARS, SRUVEY NO 101/1, MVR SURYAKANTHI, SITE NO 13, BUILDING NO 2, MUNIREDDY LAYOUT, HORAMAVU, BENGALURU 560043 GSTN 29AMFPR1081F2ZY.

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…PETITIONER

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(BY SRI. C S HIREMATH.,ADVOCATE)

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AND:

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

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ADDITIONAL COMMISSIONER OF CENTRAL TAX GST APPEALS, O/O COMMISSIONER O CENTRAL TAX APPEALS (I) DOLUR BMTC BUS STAND, 4TH FLOOR, BANGALORE 560071.

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THE SUPERINTENDENT OF CENTRAL TAX RANGE BED-4, EAST DIVISION, GST EAST COMMISSIONERATE, BENGALURU 560071.

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…RESPONDENTS

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(BY SMT.PREETHA M., ADVOCATE)

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WP No. 4441 of 2023

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THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF CANCELLATION NO.ZA290719081780X DATED 23/07/2019 PASSED BY THE R-2 AND ORDER NO.71/ADC-A1/GST/2023 PASSED BY R1 DATED 08/02/2023 PASSED BY R1 AS PER ANNEXURE-A AND B RESPECTIVELY.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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The petitioner has impugned the second respondent's order dated 23.07.2019 for cancellation

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of the GST registration under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017 [for short, the 'CGST Act' ]. The petitioner's subsequent appeal under Section 112 of the CGST Act before the first respondent is disposed of on the ground of limitation. The petitioner has not filed any application for revocation of the cancellation. Presently, the notification dated 31.03.2023 is

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WP No. 4441 of 2023

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issued providing for revocation of cancellation of the registration. If the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification the petitioner will be entitled to file an application according to the special procedure now notified.

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Hence, the petition stands disposed of with liberty to the petitioner to avail such remedy subject to all just exceptions.

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Sd/JUDGE

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Mr. Kiran Venkata Reddy v. Additional Commissioner of Central Tax

Case brief

What is this about?

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Mr. Kiran Venkata Reddy v. Additional Commissioner of Central Tax

Case brief

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