M/S Haradiya Enterprises vs. Superintendent Of Central Tax
Held
The Court directed the respondent to revoke the suspension of the petitioner's GST registration immediately. However, the respondent retains the liberty to decide on the final revocation or suspension after considering the petitioner's reply to the show cause notice.
Facts
The petitioner received a show cause notice for cancellation of GST registration based on alleged violation of Rule 21(b). The petitioner claims to have submitted a reply and representations, but their registration was suspended pending inquiry, hindering their business operations.
Key Issues
Whether the suspension of GST registration pending inquiry, without considering the petitioner's reply, is justified. The court examined the appropriateness of suspending registration before a final decision.
Sections Cited
Rule 21(b)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:51982 WP No. 33165 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 33165 OF 2024 (T-RES) BETWEEN:
M/S. HARADIYA ENTERPRISES, NO-16/22, SUNKADAKATTE, MUDDURAMMA LAYOUT, 3RD CROSS, OPP: ANJALI CONVENT SCHOOL, BENGALURU - 560 091. GSTIN - 29DSBPS1914P1Z4 REP. BY ITS PROPRIETOR SRI. SUNDAR K. (PROPRIETOR SHIP CONCERN) …PETITIONER (BY SRI. JAGADISHCHANDRA KAMATH K., ADVOCATE)
AND:
SUPERINTENDENT OF CENTRAL TAX, BANGALORE NORTH COMMISSIONERATE, RANGE DND-6, NORTH DIVISION-6, HMT BHAVANA, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. …RESPONDENT (BY SRI.JEEVAN J.NEERALGI, ADVOCATE)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE IMPUGNED SHOW CAUSE NOTICE DATED 14.10.2024 ISSUED IN REFERENCE NO.ZA291024048506K BY THE RESPONDENT PROPOSING CANCELLATION OF REGISTRATION OF THE PETITIONER AS PER ANNEXURE-A AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS
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