Cause title — parties, addresses and appearances
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF JULY, 2021
PRESENT
THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA
AND
THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM
WRIT APPEAL NO.507 OF 2020 (T-RES)
BETWEEN:
M/S M S RETAIL PRIVATE LIMITED
NO.21, KUMARA KRUPA ROAD,
MADHAVANAGAR, BANGALORE-560 001
(REPRESENTED BY ITS DIRECTOR
MR.ANIL K.MEHRA S/O KRANTI MOHAN MEHRA
AGED ABOUT 60 YEARS
(NOT CLAIMING ANY BENEFIT)
...APPELLANT
(BY SRI.CHIDANANDA URS B G, ADVOCATE)
AND:
1. THE UNION OF INDIA
REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI-110 011
2. THE MINISTRY OF FINANCE
GOVERNMENT OF INDIA
REPRESENTED BY ITS SECRETARY
MF (DR), NEW DELHI-110 011.
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3. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
LVO-020 BANGALORE DVO-1
NO.1, C.K.JAFFER SHARIEF ROAD,
VASANTH NAGAR, BANGALORE-560 001.
4. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
OFFICE OF THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, LGSTO-20, NO.19/3,
2ND FLOOR, CUNNINGHAM ROAD,
BANGALORE-560052.
5. THE ADDITIONAL COMMISSIONER OF
COMMERICAL TAXES
NORTH COMMISSIONERATE,
NO.59, HMT BHAVAN,
GANGANAGAR,
BANGALORE-560 037
…RESPONDENTS
(BY SRI.AMIT DESHPANDE, ADVOCATE FOR R5;
SRI.B.S.VENKATANARAYANA, CGSC FOR R1 & R2;
SRI.JEEVAN.J.NERALGI, AGA FOR R3 & R4)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER DATED
07/09/2020 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT
PETITION NO.9041/2020, IN SO FAR AS THE APPELLANT IS
CONCERNED. THE APPELLANT PRAY THAT THE HONBLE COURT MAY
BE PLEASED TO PASS SUCH OTHER ORDER AS THIS HONBLE
COURT
DEEMS
FIT
AND
PROPER
IN
THE
FACTS
AND
CIRCUMSTANCES OF THE CASE BY ALLOWING THE APPEAL.
THIS APPEAL COMING ON FOR PRELIMINARY HEARING THIS
DAY,
SATISH
CHANDRA
SHARMA
J.,
DELIVERED
THE
FOLLOWING:
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JUDGMENT
The present writ appeal is arising out of the order dated 07.09.2020 passed by the learned Single Judge in W.P.No.9041/2020. 2. After arguing the matter at length, learned counsel was fair enough to make a request before this Court to direct the Appellate Authority to decide the appeal at an early date.
3.Undisputedly, in the present case, cancellation of the registration under the Central Goods and Services Tax Act, 2017, there is a remedy of appeal under Section 107. 4. The appellant is granted seven days' time to file an appeal from today and the Appellate Authority shall decide the appeal thereafter within 30 days. In case the appellant is still aggrieved in the matter, he shall certainly be at liberty to
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ventilate his grievance against the order passed by the appellate authority in accordance with law.
5.Resultantly, the writ appeal is disposed of. JUDGE JUDGE
CA
