Case Title | BADIGER RAGHAVENDRA vs. THE ASSISTANT COMMISSIONER |
Court | Karnataka High Court |
Honorable Judges | Justice Krishna S. Dixit |
Citation | 2021 (07) GSTPanacea 88 HC Karnataka WRIT PETITION NO.12717 OF 2021 |
Judgement Date | 29-July-2021 |
An interesting decision of Karnataka High Court: Writ Petition: Registration — Tribunal — Assessee had filed writ petition for Revocation Applications dated 25.03.2021 & 26.04.2021 wherein he has sought for rescinding of “Order for cancellation of registration dated 23.07.2019”. Whether, the impugned order is maintainable? Held, since revenue contended that if reasonable time is granted, there would be no impediment for considering subject applications provided that the assessee too co-operates. High Court held that the impugned order is not maintainable and revenue shall pay Rs. 1000 per day for the delay — Writ Petition Allowed.
Petitioner a registered supplier’ under section 22 r/wsection 26 of the Central Goods and Services Tax Act,2017 is grieving before the Writ Court as to non-consideration of his Revocation Applications dated 25.03.2021&26.04.2021respectively at Annexures-F &G wherein he has sought forrescinding of “Order for cancellation of registration dated
23.07.2019”.
2.The learned Panel Counsel on Court’s request appearingfcr the respondents although initially resisted the writ petition interalia contending that the fact matrix as pleaded does not warrantin dul gence in the matter, now submits that if a reasonable time is granted, there would be no impediment for considering the subject applications provided that petitioner too co-operates by furnishing
information/records as are necessary for due consideration of its claim. This is fair enough.
In the above circumstances, this writ petition succeeds; a Writ of Mandamus issues directing the jurisdictionai respondents to consider and cause to be censidered subject Revocation Applications of the petitioner in terms of Sec.30 of the Act and also keeping in view the decision of the Apex Court in Misc. Application No.665/2021 arising out of SMW(C)No.3/2020disposed off on 24.07.2021,within a period of six weeks. All contentions are kept open.
The jurisdictional respondents shall pay to the petitioner asum of Rs.1,000/-per day for the delay brooked in taking the callon the suhjeect applications, apart from they running the risk of being hauled up for contempt.
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