Case Law Details
M. S. Retail Private Limited Vs Union of India (Karnataka High Court)
Petitioner has presented this writ petition with a prayer inter alia to quash the order of ‘cancellation of registration’ dated 06.06.2020 passed by Assistant Commissioner of Commercial Taxes, Bangaluru.
Learned AGA submitted that under Section 30 of the Central Goods and Services Act, 2017 petitioner can approach appropriate authority seeking revocation of cancellation of registration and authority can examine the same and pass appropriate orders.
HC held that petition is disposed of granting liberty to the petitioner to file necessary applications seeking revocation of cancellation of registration. If such application is submitted, respondent No.3 – the Assistant Commissioner of Commercial Taxes, Bengaluru, shall consider the same and pass appmpriate orders, as expeditiously as possible and in any event, in an outer limit of two weeks from the date of receipt of a copy of this order. All contentions of the parties are kept open.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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