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BADIGER RAGHAVENDRA vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

KRISHNA S.DIXIT
Pet. Counsel
K.m.shivayogi Swamy
Res. Counsel
R.srinivasa Gowda

Petitioner / Applicant

BADIGER RAGHAVENDRA

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court Karnataka High Court
State

Karnataka

Date Jul 29, 2021
Order No.

WRIT PETITION NO.12717 OF 2021 (T - RES)

Citation

2021(7) TAXREPLY 4456

Original Order
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ORDER

Petitioner, a ‘registered supplier’ under section 22 r/w section 26 of the Central Goods and Services Tax Act, 2017 is grieving before the Writ Court as to non-consideration of his Revocation Applications dated 25.03.2021 & 26.04.2021 respectively at Annexures-F & G wherein he has sought for rescinding of “Order for cancellation of registration dated 23.07.2019”. 2. The learned Panel Counsel on Court’s request appearing for the respondents although initially resisted the writ petition inter alia contending that the fact matrix as pleaded does not warrant indulgence in the matter, now submits that if a reasonable time is granted, there would be no impediment for considering the subject applications provided that petitioner too co-operates by furnishing information/records as are necessary for due consideration of its claim. This is fair enough. In the above circumstances, this writ petition succeeds; a Writ of Mandamus issues directing th....

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