M/S. Shamaray Kalasappa Singe Contractor vs. The Assistant Commercial Taxes

As regards to first relief, counsel for the petitioner submits that against the order of cancellation of the registration of GST, petitioner herein had preferred an appeal under Section 107(11) of the Central Goods and HC-KAR NC: 2025:KHC-K:6947 Services Act, 2017 read with Section 6 of the CGST Act, 2017. That by order dated 31.07.2023, the Joint Commissioner of Goods and Service Tax (Appeals) Kalaburagi had dismissed the said appeal reserving liberty to the petitioner herein to avail the benefit under Amnesty scheme vide Notification No.03/2023 - Central Tax dated 31.07.2023. That said order dated 31.07.2023 has been served on the petitioner subsequent to filing of this writ petition. Learned counsel submits that though appeal under Section 108 is provided against the said order, no GST Tribunal is constituted. Therefore, he submits that the petitioner would be put to extreme hardship if the registration is not restored. The only remedy available for the petitioner is to approach this Court.

He submits that under somewhat similar circumstances where the appeals filed by the assessees were rejected under Section 107 on the premise of same being barred by limitation, this Court had set aside the said orders and had directed the authorities to restore the HC-KAR NC: 2025:KHC-K:6947 registration subject to assessee paying the tax and filing the returns. He submits that though the facts slightly differ in instant case, in view of there being no effective and alternative remedy, petitioner may be extended similar benefit.

Learned Additional Government Advocate, on the other hand, does not dispute that there is no constitution of appellate tribunal under Section 108 of the Act. He also does not dispute that the Co-ordinate Bench of this Court, restoring the GST registration under somewhat similar circumstances.

As regards remaining prayers are concerned, learned counsel for the petitioner submits that the show cause notices have been issued by different authorities though they emanate and pertain to single registration. He submits that there is possibility of conflicting decision being taken in the light of different show cause notices being issued by the different authorities. Therefore, he HC-KAR NC: 2025:KHC-K:6947 submits that these show cause notices be directed to be considered by respondent No.3 who is the Deputy Commissioner and under whom the officers who have issued the show cause notices come.

In response, learned AGA submits that, such a course of action may not be viable inasmuch as firstly, there is no prohibition for issuance of show cause notices by different officers. Secondly, the show cause notices pertain to different and distinct causes of action. The violation, if any, has to be considered in the light of the averment made in the show cause notices. Therefore, the same cannot be clubbed and adjudicated together. He however submits that the petitioner is at liberty to file rectification of the defects pointed out in the show cause notices and such liberty may be reserved to the petitioner.

In response, learned counsel for the petitioner submits that if a liberty is reserved for the petitioner to seek rectification of the orders, subject matter of the show HC-KAR NC: 2025:KHC-K:6947 cause notices, the purpose of filing the petition will be served. His only concern is about the time limit which has been spent in pursuing this petition.

Heard. Perused the records.

In view of the peculiar fact situation of there being no Tribunal constituted under Section 108 and in the interest of justice, this Court deems it appropriate to set aside the order dated 25.04.2022 produced at Annexure-C and the subsequent order dated 31.07.2023 which is served on the petitioner subsequent to filing of the writ petition, produced today along with the memo. Respondent No.2 is directed to restore the registration of the petitioner subject to petitioner filing the returns and paying the tax.

As regards the show cause notices are concerned, in the light of submissions made by learned AGA as well as learned counsel for the petitioner seeking rectification of the orders, subject matter of the show cause notices, the matter is remitted to respondent Nos.1, HC-KAR NC: 2025:KHC-K:6947 2 and 3 respectively to permit the petitioner to file necessary application seeking rectification of the orders, subject matter of the aforesaid show cause notices. Such application shall be filed within fifteen days from the date of receipt of the certified copy of this order. If filed, the same shall be considered in accordance with law. Delay, if any, shall be condoned in the light of petitioner approaching this Court and pursuing the matter herein.