BharatTaxGST

Varadaraju Ravi Kumar vs. Joint Commssioner Of Central Tax

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WP/7423/2023HC KarnatakaGSTCNR KAHC01016965202321 April 2023Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. KARTHIK SHANKARAPPA S., ADVOCATEFor Respondent: SRI.JEEVAN J. NEERALAGI., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - WP No. 7423 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 7423 OF 2023 (T-RES) BETWEEN: VARADARAJU RAVI KUMAR AGED ABOUT 52 YEARS NO.66, 14TH THIGALARAPALY MAIN ROAD PEENYA 2ND STAGE, BENGALURU URBAN KARNATAKA-560058. …PETITIONER (BY SRI. KARTHIK SHANKARAPPA S.,ADVOCATE) AND: 1. JOINT COMMSSIONER OF CENTRAL TAX GST APPEALS TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING, 4TH FLOOR ABOVE BMTC BUS STAND DOMLUR OLD AIRPORT ROAD BANGALORE-5600071. 2. SUPERINTENDENT OF CENTRAL TAX NORTH WEST DIVISION-2 BENGALURU-560023 …RESPONDENTS (BY SRI.JEEVAN J. NEERALAGI., ADVOCATE) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 7423 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 22.02.2022 IN ORDER -IN- APPEAL NO.232/JC-AII/GSTN/2021 PASSED BY R1 IN GST APPEAL NO. 138/2021-22 A-II(JC) (ANNEXURE-D); SET ASIDE THE ORDER DATED 13.08.2019 BEARING REFERENCE NO. ZA2908190377760 PASSED BY THE SUPERINTENDENT NORTH WEST DIV 2 LVO 075 AND RESTORE THE GST REGISTRATION OF THE PETITIONER BEARING THE NO. 29AGFPR4003F1ZK (ANNEXURE-C); REINSTATE THE CANCELLED GST REGISTRATION OF THE PETITIONER (ANNEXURE-A). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner is aggrieved by the cancellation of GST registration vide one of the impugned orders dated 13.08.2019 [Annexure-C]. The petitioner's appeal as against this order is rejected admittedly on the ground of delay. Currently, Notification dated 31.03.2023 is issued enabling those whose registration is cancelled on or before 31.12.2022 under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] to file an application for revocation of cancellation. The conditions stipulated to avail the benefit of this

- 3 - scheme are that the cancellation must be under the aforesaid provisions on or before 31.12.2022, and that the concerned should have failed to apply for revocation of cancellation within the time frame, and these are in addition to the other conditions.

2.

Sri Karthik Shankarappa, the learned counsel for the petitioner, and Sri Jeevan J. Neeralgi, the learned counsel for the respondents, are heard as to why this petition must not be disposed of in the light of the Notification dated 31.03.2023. The learned counsel for the petitioner submits that the petitioner's application for revocation in terms of the Notification dated 31.03.2023 may not be entertained because a similar benefit was extended vide its Notification dated 25.06.2020 for the period up to 13.08.2019. 3. This Court must opine that, on reading of the Notification dated 31.03.2023, the apprehension

- 4 - is not well founded because insofar as the period contemplated, the Notification reads that all those whose registration is cancelled on or before 31.12.2022 may apply subject to certain conditions, including the conditions first mentioned. The petitioner must first submit an application as contemplated under the aforesaid Notification, and the concerned must offer reasons to justify rejection of the application, even if it could be rejected.

Therefore, the petition stands disposed of reserving liberty to the petitioner to file application in terms of the Notification dated 31.03.2023. JUDGE

SA ct:Sr

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.