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KB PROCESSING AND TRADING vs. COMMERCIAL TAX OFFICER
(Karnataka High Court)

Hon'ble Judges:

SUNIL DUTT YADAV
Pet. Counsel
Mohammed Shakeeb
Res. Counsel
K. Hemakumar

Petitioner / Applicant

KB PROCESSING AND TRADING
Respondent COMMERCIAL TAX OFFICER
Court Karnataka High Court
State

Karnataka

Date Jul 26, 2023
Order No.

WRIT PETITION NO. 14308 OF 2023 (T-RES)

Citation

2023(7) TAXREPLY 7667
Original Order
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ORDER

ORDER The petitioner has sought for setting aside of the Order for Cancellation of Registration Form GST REG-19 issued vide reference No.ZA290623053474D dated 12.06.2023 at Annexure-A. 2. It is pointed out that the show-cause notice at Annexure-D mentions that the ground for cancellation would be under Section 29(2)(e) of the Karnataka Goods and Services Tax Act (for short 'the KGST Act') on the ground that registration was obtained by means of fraud, wilful misstatement or suppression of facts. It is pointed out however, that the order for cancellation is on the ground that "Rule 21(a) - person does not conduct any business from declared place of business". 3. Accordingly, it is submitted that the show-cause notice and the order passed are on different grounds. It is also contented that the show-cause notice is at Annexure-D. It is further submitted that without furnishing further information, the petitioner would not be in a position to meaningfully r....

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