Revocation of cancellation to be re-considered due to COVID restrictions: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 10 February, 2023
Latest from Taxmann
Case Details: Bheema Construction v. Assistant Commissioner of Commercial Taxes - [2023] 147 taxmann.com 112 (Karnataka)
Judiciary and Counsel Details
-
- S.R. Krishna Kumar, J.
- Pradhyumna Hejib, Adv. for the Petitioner.
- Hema Kumar, AGA for the Respondent.
Facts of the Case
The GST department issued order of cancellation of GST registration of the petitioner. However, the revocation of cancellation could not be sought due to COVID-19. It filed appeal but the appeal filed against cancellation of registration was rejected. It filed writ petition seeking directions as deemed fit in the facts and circumstances of the case in the interest of justice.
High Court Held
The Honorable High Court noted that it was not possible for petitioner to seek revocation of cancellation order on account of COVID-19 pandemic and till disposal of appeal by Appellate Authority. The explanation offered by petitioner in not seeking revocation within time prescribed was valid and proper. Therefore, the dismissal of appeal on ground of availability of remedy of seeking revocation of cancellation was contrary to section 107 and section 30 of CGST Act. Thus, the Court held that the impugned order was liable to be set aside and department was directed to reconsider revocation of cancellation and to pass appropriate order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
