The Karnataka High Court allowed the petitioner to file the application to revoke the cancellation of Goods and Service Tax (GST) registration before the Assistant Commissioner of Commercial Taxes, Bengaluru.
The petitioner, M/s M.S. Retail Private Limited is engaged in the business of trading in bath fittings and sanitary ware. It was duly registered as a ‘taxable person’ under the provisions of the CGST Act read with the Karnataka Goods and Services Tax Act (KGST).
The petitioner submitted that it has been regularly filing its monthly returns disclosing the trading transactions and also paying the GST tax liability within the due dates.
The respondent authority issued the show cause notice to the petitioner On the ground that the petitioner had violated certain provisions of the CGST Act and the Rule.
However, due to COVID-19 situation, the petitioner was unaware of the notice and there was a complete lock down of the business.
Consequently, the petitioner could not appear before the authorities as stipulated in the notice. The authorities passed an order for cancellation of the registration of the petitioner.
On realizing that its registration was cancelled, the petitioner submitted a request to respondent authority to revoke the order of cancellation but there was no response from the authorities.
The petitioner prayed before the High Court to quash the order of ‘cancellation of registration’ passed by the respondent, Assistant Commissioner of Commercial Taxes, Bengaluru.
It was submitted on behalf of the petitioner that under Section 30 of the Central Goods and Services Act, 2017 petitioner can approach appropriate authority seeking revocation of cancellation of registration and authority can examine the same and pass appropriate orders.
The Single Judge bench of Justice M.I. Arun held that petition is disposed of granting liberty to the petitioner to file necessary applications seeking revocation of cancellation of registration. If such application is submitted, respondent, the Assistant Commissioner of Commercial Taxes, Bengaluru, shall consider the same and pass appropriate orders, as expeditiously as possible and in any event, in an outer limit of two weeks.
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