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UMMER FAROOQ vs. SUPERINTENDENT OF CENTRAL TAX & OTHERS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
Shree Hari Kutsa
Res. Counsel
Jeevan J. Neeralgi

Petitioner / Applicant

UMMER FAROOQ

Respondent SUPERINTENDENT OF CENTRAL TAX & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 30, 2023
Order No.

WRIT PETITION NO. 4985 OF 2023 (T-RES)

Citation

2023(3) TAXREPLY 7241

Original Order
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ORDER

ORDER The petitioner has impugned the order dated 08.12.2022 [Annexure-D] issued under Section 29[2][a] of the Central Goods and Services Tax Act, 2017 [for short, 'CGST Act'] canceling the petitioner's GST registration. The petitioner has alleged inter alia that the impugned order of cancellation is in violation of principles of natural justice. As such, Sri. Shreehari Kutsa, the learned counsel for the petitioner, and Sri. Jeevan J Neeralgi, the learned counsel for the respondents, are heard for final disposal of the petition. 2. The first respondent has issued notice dated 26.10.2022 informing the petitioner that the petitioner has availed input tax credit for different transactions with entities as mentioned in such notice but the registration of such entities have been either cancelled or suspended and hence, the petitioner must furnish documents in support of the input tax credit. The respondent has afforded five days to file such documents. On 01.11.2022, ....

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