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Gousmohaddin Nazeerahmed Mominadada vs. The Joint Commissioner (Appeals)

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WP/100380/2023HC KarnatakaGSTCNR KAHC02000857202311 April 2023Bench: M.I.ARUN3 pages
For Petitioner: SRI. SOURABH HEGDE, ADVOCATEFor Respondent: SRI. SHIVARAJ S. BALLOLI, ADVOCATE FOR R1&R2

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Cause title — parties, addresses and appearances
- 1 - WP No. 100380 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 100380 OF 2023 (T-RES) BETWEEN: GOUSMOHADDIN NAZEERAHMED MOMINADADA, AGE: 40 YEARS, OCC: BUSINESS, R/O. #466, GANDHI NAGAR, TQ: HUKKERI, DIST: BELAGAVI-591301. … PETITIONER (BY SRI. SOURABH HEGDE, ADVOCATE) AND: 1. THE JOINT COMMISSIONER (APPEALS) (GST AND CENTRAL TAX), NO.71 CLUB ROAD, CENTRAL TAX, HQRS, BELAGAVI-590001. 2. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, NIPPANNI-I-RANGE, P.B.ROAD, ADARSH NAGAR, NIPPANI-591237. … RESPONDENTS (BY SRI. SHIVARAJ S. BALLOLI, ADVOCATE FOR R1&R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI SETTING ASIDE IMPUGNED ORDERS DATED 30.11.2022 IN APPEAL VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: Dharwad Date: 2023.04.18 11:00:18 +0530 - 2 - WP No. 100380 of 2023 NO.98/2022/BM/GST 5225 PASSED BY THE 1ST RESPONDENT VIDE ANNEXURE-A AND THE ORDER DATED 12.05.2022 PASSED BY THE 2ND RESPONDENT BEARING REFERENCE NO.ZA290522036792E VIDE ANNEXURE-B & ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

1.

The petitioner is a registered dealer under the provisions of the Goods and Services Tax Act, 2017 (for short “the GST Act”). On the ground of non filing of returns as stipulated in the GST Act, petitioner’s registration has been cancelled. Aggrieved by the same, the instant writ petition is filed.

2.

It is submitted by both the petitioner and the respondents that subsequent to cancellation, a notification has been issued under the provisions of the Central Goods and Services Tax Act, 2017 & Karnataka Goods and Services Tax Act, 2017, wherein the persons like the petitioner is permitted to apply for revocation of such cancellation up to 30.06.2023. It is further submitted that if the petitioner applies for revocation of the cancellation, WP No. 100380 of 2023

the same would be considered in accordance with law and it is also prayed that the writ petition be disposed off accordingly.

3.

In the light of the above joint submission of the petitioner and the respondents, the writ petition is disposed off, reserving the liberty to the petitioner, to approach the appropriate authority within 30.06.2023 seeking revocation of cancellation of registration, subject to necessary compliance stipulated by law. JUDGE

RHR/- List No.: 1 Sl No.: 45

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.