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Shri. Shankararaddi S/O Venkaraddi Chapparad vs. The Assistant Commissioner Of Commericial Taxes, Lgsto 340

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WP/102061/2023HC KarnatakaGSTCNR KAHC02004873202311 April 2023Bench: M.I.ARUN3 pages
For Petitioner: SRI. H R KAMBIYAVAR, ADVOCATEFor Respondent: SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 & R3; SRI. GIRISH S. HULAMANI, ADVOCATE FOR R2 & R4

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Cause title — parties, addresses and appearances
- 1 - WP No. 102061 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. 102061 OF 2023 (T-RES) BETWEEN: SHRI. SHANKARARADDI S/O VENKARADDI CHAPPARAD, PROP. OF GREEN GLOBE AGROTECH AND MARKETING SOLUTIONS, 234A, MEVUNDI-581213, DIST: HAVERI-5811110, AGE: 34 YEARS, OCC: BUSINESS, GSTIN-29AJTPC6372K1ZJ. … PETITIONER (BY SRI. H R KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERICIAL TAXES, LGSTO-340, HAVERI-581110. 2. THE PRINCIPAL CHEIF COMMISSIONER OF CENTRAL TAX-1, QUEENS RD, VASANTH NAGAR, BENGALURU, KARNATAKA 560001. 3. THE JOINT COMMISSIONER (APPEALS), COMMERCIAL TAXES (APPEAL) NAVANAGAR, HUBLI-590001. VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: Dharwad Date: 2023.04.18 11:04:24 +0530 - 2 - WP No. 102061 of 2023 4. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF SYSTEMS AND DATA MANAGEMENT GST & CENTRAL EXCISE, GST BHAVAN, NO. 26/1, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-34, TAMILNADU. … RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 & R3; SRI. GIRISH S. HULAMANI, ADVOCATE FOR R2 & R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER OF CANCELLATION DATED 29.01.2022 VIDE ORDER BEARING REF.NO.ZA2901222511307 PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-C & 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 WP No. 102061 of 2023

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, 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

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.