Ashok Lal vs. The Assistant Commissioner

In this petition, the petitioner seeks the following reliefs; "

Issue a writ of certiorari, mandamus, prohibition, quo warranto, or any other appropriate writ, order, or direction as this Hon'ble Court may deem fit in the facts and circumstances of the case, to quash and/or set aside the impugned order dated 02.08.2024, and consequently direct the Respondents to revoke the cancellation of the Petitioner's GST registration bearing No. 29ALCPL9641F1ZW; at ANNEXURE-B

Permit the Petitioner to file all pending returns and discharge the tax dues along with applicable interest and late fees in accordance with law: HC-KAR NC: 2025:KHC:46952

Quash and set aside the impugned order/Endorsement dt:- 08/10/2025 at ANNEXURE-A of cancellation passed by the Proper Officer as being arbitrary, disproportionate, and contrary bearing No. ACCT/LGST0-51/T. 1156/2024-25 to the principles of natural justice; and/or 4. Pass such other and further orders as this Hon'ble Court may deem fit and proper in the interest of justice, equity, and fair play."

A perusal of the material on record will indicate that for the tax period October 2023, the petitioner could not file the returns in GSTR-1 and GSTR-3B, as a result of which, the show cause notice dated 13.05.2024 to which the petitioner did not submit any reply and the first respondent proceeded to pass the impugned order cancelling the GST registration of the petitioner. Subsequently, on 23.08.2025, the petitioner filed returns from October, 2023 to August, 2024 till he became aware of the cancellation of registration and accordingly, sought for revocation of the cancellation of registration which was rejected by the respondent by issuing the impugned HC-KAR NC: 2025:KHC:46952 endorsement, agreed by which the petitioner is before this Court by way of the present petition.

Learned counsel for the petitioner submits that if the impugned endorsement at Annexure - A dated 08.10.2025 and the impugned order at Annexure - B dated 02.08.2024 are set aside and the petitioner permitted to file GST returns, the petitioner would file the returns within the stipulated time frame and also pay upto date taxes, interest and penalty within a period of four weeks after restoration of the GST registration of the petitioner.

Submission is placed on record.

In view of the aforesaid facts and circumstances and the undisputed fact that the petitioner did not submit any reply to the show cause notice, thereby culminating in the impugned ex parte order, I deem it just and appropriate to adopt a justice oriented approach and set aside the impugned orders at Annexures - A and B and dispose of HC-KAR NC: 2025:KHC:46952 this petition by issuing certain directions to the respondents.

In the result, I pass the following; ORDER (i) In the result petition is hereby allowed. (ii) Impugned order at Annexure - B dated 02.08.2024 and the impugned endorsement at Annexure - A dated 08.10.2025 are hereby quashed. (iii) The respondents are directed to reinstate / restore the GST registration of the petitioner within a period two weeks from the date of receipt of a copy of this order. (iv) Immediately upon the reinstatement / restoration of the GST registration of the petitioner, the petitioner shall file GST returns along with payment of upto date taxes, interest and penalty, if any, within a period of four weeks from the date the restoration / reinstatement of the GST registration is intimated to the petitioner. HC-KAR NC: 2025:KHC:46952 (v) 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 GH List No.: 2 Sl No.: 9