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VARADARAJU RAVI KUMAR vs. JOINT COMMSSIONER OF CENTRAL TAX GST APPEALS
(Karnataka High Court)

Hon'ble Judges:

B M SHYAM PRASAD
Pet. Counsel
Karthik Shankarappa
Res. Counsel
Jeevan J. Neeralagi

Petitioner / Applicant

VARADARAJU RAVI KUMAR

Respondent JOINT COMMSSIONER OF CENTRAL TAX GST APPEALS
Court Karnataka High Court
State

Karnataka

Date Apr 21, 2023
Order No.

WRIT PETITION NO. 7423 OF 2023 (T-RES)

Citation

2023(4) TAXREPLY 7840
Original Order
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ORDER

ORDER The petitioner is aggrieved by the cancellation of GST registration vide one of the impugned orders dated 13.08.2019 [Annexure-C]. The petitioner's appeal as against this order is rejected admittedly on the ground of delay. Currently, Notification dated 31.03.2023 is issued enabling those whose registration is cancelled on or before 31.12.2022 under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 [CGST Act] to file an application for revocation of cancellation. The conditions stipulated to avail the benefit of this  scheme are that the cancellation must be under the aforesaid provisions on or before 31.12.2022, and that the concerned should have failed to apply for revocation of cancellation within the time frame, and these are in addition to the other conditions. 2. Sri Karthik Shankarappa, the learned counsel for the petitioner, and Sri Jeevan J. Neeralgi, the learned counsel for the respondents, are heard as to why ....

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