D.V Constructions vs. Union Of INDIA
Held
The Court set aside the impugned adjudication order and quashed the order of cancellation of GST registration. The matter was remitted back for fresh consideration after the disposal of a pending Supreme Court case, and the petitioner was directed to file returns and pay dues for reinstatement.
Facts
The petitioner challenged an adjudication order and cancellation of GST registration. The petitioner claimed non-receipt of notices and that the proceedings were barred by limitation, while the respondents argued that limitation was extended by notifications.
Key Issues
Whether the adjudication proceedings and cancellation of GST registration were valid, considering the petitioner's claims of non-receipt of notices, limitation, and the impact of pending Supreme Court litigation on certain notifications.
Sections Cited
Section 73(9), Section 73(10), Section 168A, Section 107, Section 73(5), Section 73(1)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54652 WP No. 38565 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.38565 OF 2025 (T-RES) BETWEEN:
D.V CONSTRUCTIONS PROPRIETOR VENKATESH DERANGULA, SON OF ANJAYYA, AGED ABOUT 42 YEARS, R/O. NO.5/16,2ND FLOOR, CHIKKATOGAUR MAIN ROAD, PRAGATHI NAGAR, ELECTRONIC CITY, BENGALURU-560 100. …PETITIONER (BY SRI. MOHAMMED MONISH SOWKAR, ADVOCATE SRI. Y. PRANAY SHARMA, ADVOCATE)
AND:
UNION OF INDIA MINISTRY OF FINANCE,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110 001. 2. CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON,
NORTH BLOCK, NEW DELHI-110 001. 3. STATE OF KARNATAKA, REPRESENTED BY SECRETARY
FINANCE DEPARTMENT,
VIDHANA SOUDHA,
BANGALORE 560 001. 4. THE ASSISSTANT COMMISSIONER
OF COMMERCIAL TAXES (AUDIT)-4.5 DGSTO-4, CABIN NO.6, 5TH FLOOR, B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54652 W
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