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SRI ANNADURAI MUNISWAMY vs. THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
C S Hiremath
Res. Counsel
Preetha M

Petitioner / Applicant

SRI ANNADURAI MUNISWAMY
Respondent THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX
Court Karnataka High Court
State

Karnataka

Date Apr 6, 2023
Order No.

WP No. 3966 of 2023

Citation

2023(4) TAXREPLY 7413
Original Order
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ORDER

ORDER The petitioner has called in question the second respondent’s order dated 25.01.2022 cancelling the petitioner’s GST registration, and the appellate Court – the first respondent’s order dated 04.01.2023 in Appeal No. 12/ACD-AI/GSTS/2023. Ms. Preetha Mahadevan, the learned counsel for the respondents, places on record a copy of the Notification dated 31.03.2023. It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified. In these circumstances, the petitioner will have to make necessary application as provided for in the aforesaid n....

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