BharatTaxGST

Bhuvan Constructions vs. The Joint Commissioner Of Central Tax

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WP/13945/2026HC KarnatakaGSTCNR KAHC01030321202603 June 2026Bench: B M SHYAM PRASAD5 pages
For Petitioner: SRI. RENUKAPRASAD C M., ADVOCATEFor Respondent: SRI. JEEVAN J NEERALGI ., ADVOCATE
AI SummaryPartly Allowed

Facts

The petitioner's GST registration was cancelled for not filing returns for six consecutive months. Their appeal against this cancellation was dismissed by the appellate authority on grounds of limitation, prompting the petitioner to file a writ petition.

Held

The High Court allowed the petitioner to file up-to-date returns and offer all taxes, interest, and penalty within four weeks. Upon such compliance and verification, the second respondent was directed to revoke the cancellation of the petitioner's GST registration.

Key Issues

The key legal issue was whether the cancellation of GST registration for non-filing of returns and the subsequent dismissal of the appeal on limitation grounds should be sustained, or if the assessee should be given an opportunity to comply and have the registration revoked.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:26140 WP No. 13945 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13945 OF 2026 (T-RES) BETWEEN: BHUVAN CONSTRUCTIONS NO 1, THALAVARAHALLI VILLAGE, HIREKEREHALLI POST, MOLAKALMURU TALUK, CHITRADURGA DISTRICT - 577 535, KARNATAKA REPRESENTED BY ITS PROPRIETOR SRI OBAIAH SIDDAIAH S/O OBAIAH, OCCUPATION BUSINESSMEN, AGED ABOUT 44 YEARS, R/O NO 1, THALAVARAHALLI VILLAGE, HIREKEREHALLI POST, MOLAKALMURU TALUK, CHITRADURGA DISTRICT - 577 535, KARNATAKA …PETITIONER (BY SRI. RENUKAPRASAD C M.,ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26140 WP No. 13945 of 2026 AND: 1. THE JOINT COMMISSIONER OF CENTRAL TAX (APPEAL - II), OFFICE OF THE COMMISSIONER OF CENTRAL TAX GST APPEAL -II, TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIR PORT ROAD, BANGALORE-560 071 2. THE SUPERINTENDENT OF CENTRAL TAX, NORTHWEST DIVISION - 6, CHITRADURGA DIVISION, 1ST AND 2ND FLOOR, ABOVE RE BAJAJ SHOWROOM, BN TOWER, PB ROAD, CHITRADURGA-577 501. …RESPONDENTS (BY SRI. JEEVAN J NEERALGI ., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE RESPONDENT NO. 1 UNDER SECTION 107 OF THE KGST AND CGST ACT, 2017 BEARING ORDER IN APPEAL OIA NO. 97-102/2024-25 VIDE DIN NO. 2024115700000081388A DATED 30.11.2024 AT ANNEXURE -F; QUASH THE ORDER PASSED BY THE RESPONDENT NO. 2 FOR CANCELLATION OF GST REGISTRATION VIDE ORDER REFERENCE NUMBER- ZA290324218373M DATED 27.03.2024 AT ANNEXURE-C; QUASH THE ORDER PASSED BY THE RESPONDENT NO. 2 FOR REVOCATION OF - 3 - HC-KAR NC: 2026:KHC:26140 WP No. 13945 of 2026

CANCELLED GST REGISTRATION VIDE ORDER REFERENCE NUMBER-ZA290724121332Q DATED 30.07.2024 AT ANNEXURE-E.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is aggrieved by the decision to cancel the Goods and Services Tax registration and the affirmation of the decision to cancel the registration and the dismissal of the appeal. The decision to cancel is dated 27.03.2024 [Annexure - C] and the Order in appeal is dated 30.11.2024 [Annexure - F]. The petitioner's registration is cancelled because it did not file Returns for six consecutive months and the appeal is rejected on the ground of limitation.

Mr. Renukaprasad C M, the learned counsel for the petitioner, Mr. Jeevan J. Neeralgi, a learned Standing counsel for the respondents, are heard for HC-KAR NC: 2026:KHC:26140 disposal of the petition with Mr. Renukaprasad C M stating that the petitioner will file all Returns and offer taxes, interest and payment. It transpires from the submissions that there would be no impediment for an assessee to file the Returns, offer taxes, interest and penalty.

In this Court's considered view, it should follow from this that if the petitioner files up-to-date Returns and offers all taxes, interest and penalty [subject to all due verification], there must be revocation of the decision to cancel the registration. This Court must also record that this Court's consistent view has been to permit an assessee to file up-to-date Returns, offer taxes, interest and penalty directing revocation of registration subject to all just verification. Hence, the following: ORDER

The petition is allowed-in-part with liberty to the petitioner to file up-to-date HC-KAR NC: 2026:KHC:26140 Returns, offer taxes, interest and penalty within a period of four [4] weeks from today calling upon the second respondent to revoke the cancellation of registration if the petitioner files up-to- date Returns and offer all taxes with interest and penalty subject to all just verification. (B M SHYAM PRASAD) JUDGE

RB

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.