Case Law Details

Case Name : M. S. Retail Private Limited Vs Union of India (Karnataka High Court)
Appeal Number : W.P. No. 8167 of 2020
Date of Judgement/Order : 24/06/2020
Related Assessment Year :
Courts : All High Courts (6001) Karnataka High Court (304)

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

Heard Shri Bollaju Venugopal, learned Venugopal, learned advocate for the petitioner, Shri B.S. Venkata Narayana, learned CGC for respondents No. 1 & 2 and Smt. Prathima Honnapur, learned AGA for respondent No. 3.

2. 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 respondent No. 3 the Assistant Commissioner of Commercial Taxes, Bangaluru (Annexure-E).

3. Learned AGA submitted that under Section 30 of the Central Goods and Services Act, 2017 (“CGST Act” for short) petitioner can approach appropriate authority seeking revocation of cancellation of registration. She further submitted that if such an application is filed in a prescribed format, the authority shall examine the same and pass appropriate orders.

4. Learned advocate tor the petitioner submitted that petitioner shall file necessary application under the provisions of CGST Act and seek revocation of cancellation of registration. He further prayed that since registration has been cancelled in the month of March, 2020, directions may be issued to respondent No.3 to consider the application for revocation immediately.

5. In view of the above, this 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.

6. In view of disposal of this petition, all pending interlocutary applications do not survive for consideration and they stand disposca of.

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