M/S Enternity Structures PVT LTD vs. The Deputy Commissioner Of Commercial Taxes (Audit)-3.2,
Held
The Court set aside the impugned order cancelling the GST registration and directed the respondent to restore it. The petitioner was given an opportunity to reply to the show cause notice and appear before the authority.
Facts
The petitioner's GST registration was cancelled for claiming excess input tax credit and non-filing of returns, despite a show cause notice being sent via email. The petitioner claims the cancellation order was passed without a proper hearing.
Key Issues
Whether the GST registration was cancelled in violation of principles of natural justice without providing a proper opportunity of hearing to the petitioner.
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:46202 WP No. 30285 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30285 OF 2024 (T-RES) BETWEEN:
M/S ETERNITY STRUCTURES PVT LTD., A COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT 1956 HAVING OFFICE AT NO.75/757, VASAVI, I FLOOR, 10TH MAIN, 4TH BLOCK, JAYANAGAR, BANGALORE 560 011. REP. BY ITS MANAGING DIRECTOR SRI. K. VIJAYA PRASAD REDDY, S/O SRI. VEERA REDDY, AGED ABOUT 47 YEARS. …PETITIONER (BY SMT. VANI H., ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.2, ROOM NO. 217, II FLOOR, BMTC BUILDING, SHANTINAGAR, DGSTO-03, BANGALORE - 560 027. 2. THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE -560 001. …RESPONDENTS (BY SMT. JYOTI M.MARADI, HCGP)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER CANCELLING THE REGISTRATION BEARING CHAITHANYA K Location: High Court of
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