Subhash vs. The Principal Commissioner Of Central Tax
Held
The Court held that the blocking of ITC and provisional attachment of bank accounts were invalid as they had exceeded the one-year validity period prescribed by law. Consequently, the GST registration cancellation orders were also set aside.
Facts
The petitioners challenged orders cancelling their GST registration, blocking their Input Tax Credit (ITC), and provisionally attaching their bank accounts. These actions were taken by the GST authorities.
Key Issues
Whether the blocking of ITC and provisional attachment of bank accounts are valid beyond the statutory one-year period. Whether the cancellation of GST registration is justified in light of the invalidity of the preceding actions.
Sections Cited
Rule 86A, Section 83
AI-generated summary — verify with the full judgment below
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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HC-KAR NC: 2025:KHC:54381 WP No. 29461 of 2024 C/W WP No. 28950 of 2024 WP No. 29143 of 2024 WP No.29860/2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29461 OF 2024 (T-RES) C/W WRIT PETITION NO. 28950 OF 2024 (T-RES) WRIT PETITION NO. 29143 OF 2024 (T-RES) WRIT PETITION NO. 29860 OF 2024 (T-RES)
IN WP No. 29461/2024
BETWEEN:
SUBHASH PROPRIETOR OF M/S HOOVINAHALLI TRADERS, NO.1, A P M C YARD B-MAIN ROAD, SAGARA ROAD, SHIVAMOGGA - 577 204. AGED ABOUT 62 YEARS
…PETITIONER (BY SRI. CHANDRASHEKARA K, ADVOCATE)
AND:
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST BHAVAN, S1 AND S2, VINAY MARG SIDDARTH LAYOUT, MYSURU - 570 011. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SHIVAMOGGA DIVISION, 6TH CROSS ASWATHNAGAR, OFF SAVALANGA ROAD, SHIVAMOGGA - 577 204. 3. THE SUPERINTENDENT OF CENTRAL TAX SHIVAMOGGA NORTH RANGE, 6TH CROSS, SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka HC-KAR NC: 2025:KHC:5
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