Varadaraju Ravi Kumar vs. Joint Commissioner Of Central Tax

WP/2094/2023HC KarnatakaGSTCNR KAHC01004939202319 July 2023Bench: S SUNIL DUTT YADAV2 pages

For Petitioner: SRI. KARTHIK S., ADVOCATE

AI SummaryDismissed

Facts

The petitioner, Varadaraju Ravi Kumar, a transport contractor, filed a writ petition before the High Court of Karnataka challenging the order of cancellation of his GST registration dated August 13, 2019, issued by the Superintendent of Central Tax. The petitioner sought a writ of mandamus to the Commissioner of Central Tax for the restoration of his GST registration. The writ petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were the Joint Commissioner of Central Tax and the Superintendent of Central Tax.

Held

The Court noted the memo filed by the petitioner's counsel stating their wish to withdraw the petition. The reason cited for withdrawal was the Government Order dated 30.03.2023, which provided an opportunity for the reinstatement of cancelled GST registrations by 30.06.2023. In light of this submission and the availability of a remedy under the said Government Order, the Court dismissed the petition as withdrawn. No specific findings were made on the merits of the cancellation order itself, as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to the restoration of his GST registration in light of the Government Order dated 30.03.2023? The petitioner's counsel stated that they wished not to press the petition in light of the Government Order dated 30.03.2023, which granted an opportunity for all cancelled GST registrations to be reinstated by 30.06.2023. The respondents' contentions were not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2023:KHC:25194 WP No. 2094 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JULY, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 2094 OF 2023 (T-RES) BETWEEN: 1. VARADARAJU RAVI KUMAR S/O VARADARAJU AGED ABOUT 52 YEARS TRANSPORT CONTRACTOR NO.66, 14TH THIGALARAPALY MAIN ROAD PEENYA 2ND STAGE BENGALURU URBAN - 560 058 … PETITIONER (BY SRI. KARTHIK S., ADVOCATE) AND: 1. JOINT COMMISSIONER OF CENTRAL TAX GST APPEALS TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING, 4TH FLOOR ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD BANGALORE-560 071 2. SUPERINTENDENT OF CENTRAL TAX NORTH WEST DIVISION - 02 BANGALURU - 560 023 … RESPONDENTS Digitally signed by VIDYA G R Location: High Court of Karnataka - 2 - NC: 2023:KHC:25194 WP No. 2094 of 2023 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE ORDER OF CANCELLATION OF REGISTRATION OF GST DATED 13.08.2019 VIDE ANNEXURE-C BEARING REFERENCE NO.ZA2908190377760 AND ISSUE A WRIT OF MEMORANDUM TO THE COMMISSIONER OF CENTRAL TAX FOR RESTORATION OF GST. THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The learned counsel for petitioner has filed a memo which reads as follows:

" The counsel wishes not to press/withdraw the petition in light of the G.O. dated 30.03.2023 granting opportunity to all cancelled GST registration to be reinstated by 30.06.2023."

The memo is taken on record.

In light of the memo filed, the petition is dismissed as withdrawn. JUDGE NP

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.