BharatTaxGST

Sri Annadurai Muniswamy vs. The Additional Commissioner

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WP/3966/2023HC KarnatakaGSTCNR KAHC01008818202306 April 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. C S HIREMATH., ADVOCATEFor Respondent: SMT. PREETHA M., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - WP No. 3966 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 3966 OF 2023 (T-RES) BETWEEN: SRI ANNADURAI MUNISWAMY AGED ABOUT 50 YEARS M/S ANNA ENTERPRISES NO.54/1/2, W NO.9 LAKSHMI LAYOUT BENGALURU URBAN KARNATAKA-560068 GSTN-29CDFPM8841P1ZM. …PETITIONER (BY SRI. C S HIREMATH.,ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU APPEALS-1 4TH FLOOR, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU-560071. 2. THE SUPERINTENDENT OF CENTRAL TAX JOINT COMMISSIONER OF COMMERCIAL TAXES(ADMN) DGSTO-04 VTK 2 A BLOCK Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 3966 of 2023 1ST FLOOR, KORAMANGALA BENGALURU-560047. …RESPONDENTS (BY SMT. PREETHA M.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED THE ORDER OF CANCELLATION DATED 25/01/2022 (REF.NO. ZA29012208243W) PASSED BY THE R- 2 AND ORDER DATED 04/01/2023 PASSED BY R-1 IN APPEAL NO.12/ADC-AI/GSTS/2023 AS PER ANNEXURE-A AND B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has called in question the second respondent’s order dated 25.01.2022 canceling the petitioner’s GST registration, and the appellate Court – the first respondent’s order dated 04.01.2023 in Appeal No.12/ACD-AI/GSTS/2023. Ms. Preetha Mahadevan, the learned counsel for the respondents, places on record a copy of the Notification dated 31.03.2023. It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been canceled under the provisions of Section 29(2)(b) or (c) of the Central Goods and WP No. 3966 of 2023

Services Tax Act, 2017 [CGST Act] 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. In these circumstances, the petitioner will have to make necessary application as provided for in the aforesaid notification.

Hence, the petition stands disposed of with just liberty in this regard. 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.