M/S Enoch Vigilence Service Private Limited vs. The Superintendent Of Central Tax
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Before: SMT VEERA PERUNAL SHEELA
PASSED BY THE RESPONDENT, SUPERINTENDENT OF CENTRAL TAX, RANGE AED-8, EAST DIVISION, GST EAST COMMISSIONERATE, THE ORDER OF CANCELLATION IN NO.ZA2909222967401 DTD 30.09.2022 AS K MAHENDRAKUMAR Location: High Court of Karnataka NC: 2023:KHC:20711 PER ANNEXURE-F AND DIRECTIONS TO JURI ICTIONAL GST OFFICER FOR REVOCATION OF GST REGISTRATION NO.29AAGCE6305D1ZU
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER
The petitioner has sought for setting aside of the order passed by the respondent canceling the GST Registration at Annexure-F.
After hearing the matter for sometime, the learned counsel for respondent submits that similar directions passed in W.P.No.3966/2023 may be passed and the matter may be disposed off.
The petitioner is a Private Limited Company engaged in the business of security services. It is further borne out from the facts that returns were not filed within the time as required, for a continuous period of six months and accordingly the respondents have cancelled the registration with effect from 02.10.2021 and such order of cancellation is assailed before this court. NC: 2023:KHC:20711
The Coordinate Bench of this Court in W.P.No.3966/2023 has disposed off similar matter taking note of the notification dated 31.03.2023 which enabled a registered assessee whose registration has been canceled under the provisions of Section 29 (2) (b) or (c) of the Central Goods and Services Tax Act, 2017 on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act to file an application for revocation in terms of the specific procedure notified.
Accordingly, the present matter is disposed off reserving liberty to the petitioner to file an application for revocation in terms of the procedure prescribed as per the notification dated 31.03.2023. 6. Accordingly, the petition is disposed off. JUDGE NP
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