K M B Facility Management Service vs. Office Of The Commissioner Of Central Gods And Service

Held

The Court did not delve into the merits of the case or the arguments presented by the petitioner. Instead, the Court noted that a memo was filed by the petitioner seeking permission to withdraw the petition. The memo was accepted by the Court, and consequently, the writ petition was dismissed as withdrawn. No findings were made on the validity of the orders under challenge or the entitlement to the restoration of GST registration. The operative direction was solely to dismiss the petition as withdrawn.

Facts

The petitioner, K M B Facility Management Service, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an Order-in-Original dated November 15, 2022, passed by the Assistant Commissioner of Central Tax and CX, Hubballi Division (2nd respondent), and an earlier order dated April 9, 2021, bearing reference ZA2904211253302, passed by the Superintendent of Central Tax (3rd respondent). The petitioner sought to quash these orders and sought a writ of mandamus directing the 2nd respondent to restore its GST registration. The respondents were the Office of the Commissioner of Central Goods and Service Tax and Central Excise, the Assistant Commissioner of Central Tax and CX, and the Superintendent of Central Tax.

Key Issues

1. Whether the Order-in-Original dated 15-11-2022 passed by the 2nd respondent and the order dated 09-04-2021 passed by the 3rd respondent are liable to be quashed under Article 226 of the Constitution of India? 2. Whether the petitioner is entitled to a writ of mandamus directing the 2nd respondent to restore its GST registration? The petitioner argued for the quashing of the impugned orders and the restoration of their GST registration. The respondents, represented by the Additional Government Advocate, did not present any specific arguments as the matter was disposed of based on a memo filed by the petitioner.