Godwin Sam D vs. The Superindent Range -Asd4
Held
The High Court quashed the cancellation order and directed the respondent to reinstate the GST registration after verifying the filed returns and payments. This was done by adopting a justice-oriented approach to provide the petitioner another opportunity.
Facts
The petitioner's GST registration was cancelled due to non-response to a show-cause notice, which the petitioner claims was missed due to bonafide reasons and unavoidable circumstances. The petitioner has since filed pending returns and paid all dues.
Key Issues
Whether the cancellation of GST registration was justified when the petitioner failed to respond to a show-cause notice due to bonafide reasons and has since complied with all requirements.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54661 WP No. 38529 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38529 OF 2025 (T-RES) BETWEEN:
GODWIN SAM D (INDIVIDUAL AGED ABOUT 30 YEARS) PROPRIETOR OF OPEN SOURCE ENGINEERING CORPORATION GST REGISTRATION NUMBER: 29CGWPG6506M1ZL 2, 16, IKP KNOWLEDGE PARK, 1ST CROSS ROAD, GENERATE, SADDUGUNTEPALYA, BENGALURU - 560 029. …PETITIONER (BY SRI. SANTOSH SAGAR KAPILAVAI.,ADVOCATE) AND:
THE SUPERINDENT RANGE -ASD4 RANGE-ASD4 BENGALURU SOUTH GST COMMISSIONERATE 1ST FLOOR, CR BUILDING, QUEENS ROAD, SHIVAJI NAGAR, BENGALURU -560 001. …RESPONDENT (BY SRI. JEEVAN.J. NEERALGI, ADVOCATE)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT, OR DIRECTION IN THE NATURE OF CERTIORARI, THE ORDER SHOW CAUSE NOTICE IN FORM GST REG-17/31 BEARING REFERENCE NUMBER REFERENCE NO. ZA2909240676224 DATED 16.09.2024 ISSUED BY THE RESPONDENT IN ANNEXURE -B, AS UNLAWFUL, ILLEGAL, VAGUE, ARBITRARY, WITHOUT JURISDICTION, AND ULTRA VIRES TH
The judgment continues below.
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