M/S. Shree Mallikarjuna Enterprises, v. State of Karnataka
Case brief
What is this about?
GST registration cancellation and restoration; failure to file GST returns for continuous six months; unanswered show cause notice; appeal rejected as time-barred without adjudication of merits; Form GST APL-04 (Annexure-F); Annexures B, C, E; writ of certiorari under Articles 226 and 227 of the Constitution of India; Joint Commissioner of Commercial Taxes (Appeals-06); Assistant Commissioner, Peenya 2nd Stage; State of Karnataka Department of Finance; proprietary concern at Nelamangala Taluk, Bengaluru Rural; conditional restoration of registration within four weeks on payment of tax, interest and penalty; Justice S Sunil Dutt Yadav; Karnataka HC Bengaluru.
What did the court decide?
Cancellation of GST registration (Annexure-C) set aside; petitioner to file the returns covered by the show cause notice and make good arrears of tax and penalty; respondents directed to restore the GST registration within four weeks, subject to filing of returns and payment of up-to-date tax with interest and penalty.