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M/S. M.S. RETAIL PRIVATE LIMITED vs. THE UNION OF INDIA, THE MINISTRY OF FINANCE, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

P.S DINESH KUMAR
Pet. Counsel
Bollaju Venugopal
Res. Counsel
B.s.venkata Narayana
Prathima Honnapur

Petitioner / Applicant

M/S. M.S. RETAIL PRIVATE LIMITED
Respondent THE UNION OF INDIA, THE MINISTRY OF FINANCE, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court Karnataka High Court
State

Karnataka

Date Jun 24, 2020
Order No.

Writ Petition No.8167 of 2020 (T-RES)

Citation

2020(6) TAXREPLY 2641
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ORDER

Heard Shri Bollaju 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, Bengaluru (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 for the petitioner submitted that petitioner shall file necessary application under the provisions of CGST Act and seek revocation of cancellation of ....

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