M/S. Indian Steel Traders vs. The Principal Commissioner Of Central Tax
Held
The Court set aside the impugned order and remitted the matter back to the respondent for reconsideration. The petitioner was granted an opportunity to file a reply and documents, and their GST registration was ordered to be reinstated subject to compliance.
Facts
The petitioner's GST registration was cancelled, and a show-cause notice was issued. The petitioner failed to submit a reply due to unavoidable circumstances, leading to an ex-parte order. The petitioner sought to quash the show-cause notice and the impugned order.
Key Issues
Whether the petitioner was denied a reasonable opportunity to present their case due to unavoidable circumstances, and if the ex-parte order and cancellation of registration were justified.
Sections Cited
None explicitly mentioned as discussed in detail, but the context implies proceedings under the GST Act.
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54664 WP No. 5916 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. 5916 OF 2025 (T-RES) BETWEEN:
M/S. INDIAN STEEL TRADERS HAVING REG PREMISES AT NO.4 H T LANE BANNIMANTAP MYSORE-570 015 REP BY ITS PROPRIETOR, MS NAZIMA PARVAAN GSTIN 29AFKPN5962K1ZO …PETITIONER
(BY SRI. D.R. KAPAL GANTI, ADVOCATE)
AND:
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANNIMANTAP DIVISION S1 AND S2 VINAYA MARGA SIDDHARTHANAGARA MYSORE-570 001. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BANNIMANTAP DIVISION S1 AND S2 VINAYA MARGA SIDDHARTHANAGARA MYSORE-570 001. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX BANNIMANTAP DIVISION S1 AND S2 VINAYA MARGA SIDDHARTHANAGARA MYSORE-570 001. 4. THE SUPERINTENDENT LGSTO-200 MYSURU DGSTO
MYSURU-570 001. …RESPONDENTS (BY SRI. SHISHIRA AMARNATH, ADVOCATE)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE BEARING REFERENCE DIN -20230257TF000000BBA5 DATED
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