M/S Buraaq Enterprises vs. State Of Karnataka
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Before: SHRI. DAULAT BASHA)
In this petition, petitioner seeks the following reliefs:- "a) Issue a Writ in the nature of certiorari quashing the order of cancellation issued under FORM GST REG-19 dated 12.09.2024 bearing Ref. No. ZA2902924051522E marked at Annx-C in so far as the petitioner is concerned. b) Issue a Writ or writ in the nature of Certiorari/mandamus directing the Respondent-2 to restore the GST registration bearing GSTIN: 29GJWPD0845R1Z5- (ANNEXURE A)"
Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner HC-KAR NC: 2025:KHC:50459 submits that the petitioner has obtained the GST registration certificate on 13.02.2023, the respondent issued a show-cause notice dated 27.08.2024 which was sent to the petitioner via email and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 12.09.2024 cancelling the GST registration of the petitioner stating that "Section 29(2)(e) - registration obtained by means of fraud, willful misstatement or suppression of facts". The Petitioner filed an appeal and the same was dismissed as barred by limitation. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition.
Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:50459
Though the petitioner preferred an appeal belatedly and the same was dismissed as barred by limitation, in the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner.
In so far as dismissal of the appeal filed by the petitioner is concerned, since the same was summarily rejected as barred by limitation, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the way of this Court in exercising its juri iction under Articles 226 and 227 of the Constitution of India. HC-KAR NC: 2025:KHC:50459
Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes.
The aforesaid submission of learned counsel for the petitioner is placed on record.
In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-C dated 12.09.2024, passed by respondent No. 2 is hereby quashed. iii. The respondents are directed to reinstate/restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with interest and penalty within the aforesaid period of four weeks from the date of receipt of a copy of this order. HC-KAR NC: 2025:KHC:50459 iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 2 Sl No.: 12
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.