BharatTaxGST

M/S Vijaya Bar And Restaurant vs. The Superintendent Of Central Tax

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WP/4078/2023HC KarnatakaGSTCNR KAHC01009116202306 April 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. PRADYUMNA G H., ADVOCATEFor Respondent: SRI. AKASH B SHETTY., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - WP No. 4078 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. 4078 OF 2023 (T-RES) BETWEEN: M/S VIJAYA BAR AND RESTAURANT (A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETRIX SMT RAMAKRISHNAPPA JAYANTHI) AGED ABOUT 56 YEARS NO 46/2,DODDABOMMASANDRA VIDYARANYAPURA, BENGALURU 560097. …PETITIONER (BY SRI. PRADYUMNA G H.,ADVOCATE) AND: THE SUPERINTENDENT OF CENTRAL TAX CENTRAL TAX RANGE AND 6 NORTH DIVISION 6, 3RD FLOOR NO16/1, S P COMPLEX LALBAGH ROAD BENGALURU 560027. …RESPONDENT (BY SRI. AKASH B SHETTY.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 4078 of 2023 QUASH THE IMPUGNED ORDER BEARING REFERENCE NO. ZA290122027541Y DATED 10/01/2022 (ANNEXURE-C) PASSED BY THE RESPONDENT AND TO DIRECT HIM TO REVOKE THE CANCELLATION OF THE GST REGISTRATION OF THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has impugned the respondent’s order dated 10.01.2022 cancelling its GST registration. The petitioner has neither filed application for revocation nor called in question the respondent’s order in appeal.

Presently, Sri Akash B.Shetty, the learned counsel for the respondent, places on record a copy of the Notification dated 31.03.2023 prescribing special procedure for filing an application for revocation of cancellation of GST registration if the cancellation is under Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 and is before 31.12.2022. The notification also stipulates WP No. 4078 of 2023

that the special procedure could be availed if application for revocation has not been filed. In such 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.