BharatTaxGST

Madhav Contractor vs. The Joint Commissioner (Appeals)

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WP/203321/2025HC KarnatakaGSTCNR KAHC03013594202504 November 2025Bench: M.G.S.KAMAL5 pages
For Petitioner: SRI RAVI B. PATIL, ADVOCATEFor Respondent: SRI GIRISH S. HULIMANI, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:6508 WP No. 203321 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO. 203321 OF 2025 (T-RES) BETWEEN: MADHAV CONTRACTOR, PROPRIETORSHIP FIRM, NEAR HANUMAN TEMPLE, SOMPUR, BHALKI, DIST. BIDAR, BY ITS PROPRIETOR MADHAV BIRADAR S/O KUMAR BIRADAR, AGED ABOUT 35 YEARS, OCC:BUSINESS, R/O. NEAR HANUMAN TEMPLE, SOMPUR, BHALKI, DIST. BIDAR-585401. …PETITIONER (BY SRI RAVI B. PATIL, ADVOCATE) AND: 1. THE JOINT COMMISSIONER (APPEALS), OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), No.71, CLUB ROAD, BELAGAVI-590 001. 2. THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, KALABURAGI, Digitally signed by KHAJAAMEEN MALAGHAN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:6508 WP No. 203321 of 2025 BEHIND TV STATION, KAPANOOR, KALABURAGI-585 104. 3. THE SUPERINTENDENT CENTRAL GST, BIDAR RANGE, MIG 24 KHB COLONY, BIDAR-585 401. …RESPONDENTS (BY SRI GIRISH S. HULIMANI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, (A) HOLD THAT THE RESTRICTION OF ONE MONTH LIMITATION FOR CONSIDERATION OF APPEAL U/SEC 107(4) OF CGST ACT 2017, BY THE APPELLATE AUTHORITY IS ULTRAVIRES TO ARTICLE 19(1)(g) AND ARTICLE 32 OF THE CONSTITUTION 1950; B) ISSUE A WRIT OF CERTIORARI TO QUASH THE IMPUGNED ORDER DATED 20.06.2025 BEARING NO. AD290325199763G PASSED BY THE 1ST RESPONDENT AUTHORITY AS AT ANNEXURE-E, DISMISSING THE APPEAL PREFERRED BY THE PETITIONER ON THE POINT OF LIMITATION AND CONSEQUENTIALLY TO SET ASIDE THE ORDER PASSED BY THE 3RD RESPONDENT DATED 02.04.2023 BEARING REFERENCE NO. ZA290423003283W AT ANNEXURE-C AS ILLEGAL ARBITRARY AND ONE WITHOUT JURISDICTION; AND C) PASS SUCH OTHER ORDER/S AS THIS COURT DEEMS FIT IN THE CIRCUMSTANCES OF THE CASE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL)

Petitioner is before this Court being aggrieved by the order of cancellation of registration in Form GST REG-19 HC-KAR NC: 2025:KHC-K:6508 dated 02.04.2023, on the premise of the petitioner not responding to the show-cause notice.

2.

The petitioner had apparently preferred an appeal before the respondent No.2, which has also been rejected on the premise of same being barred by time. Being aggrieved, petitioner is before this Court seeking following reliefs: “(a) Hold that the restriction of one month limitation for consideration of appeal u/sec 107(4) of CGST Act 2017, by the appellate authority is ultra vires to Article 19(1)(g) and Article 32 of the Constitution 1950;

b) Issue a writ of certiorari to quash the impugned order dated 20.06.2025 bearing

no. AD290325199763G passed by the 1st respondent authority as at Annexure-E, dismissing the appeal preferred by the petitioner on the point of limitation and consequentially to set aside the order passed by the 3rd respondent dated 02.04.2023 bearing reference No. ZA290423003283W at Annexure-C as illegal arbitrary and one without juri iction; and c) Pass such other order/s as this court deems fit in the circumstances of the case.”

3.

Learned counsel for the petitioner drawing attention of this Court to the order of the Co-ordinate HC-KAR NC: 2025:KHC-K:6508 Bench of this Court dated 28.08.2024 passed in W.P.No.21725/2024 under identical facts situation of the matter, submits that since the petitioner is situated similar to that of the petitioner in the said writ petition, on the principle of parity, present petition be allowed on the lines of the order passed therein.

4.

Learned counsel appearing for respondents through video conferencing does not dispute the aforesaid factual and legal aspects of the matter.

5.

Heard. Perused the records.

6.

The Co-ordinate Bench of this Court under identical facts situation of the matter had quashed the order of cancellation of registration as well as the order passed by the appellate authority and had directed the authorities to reinstate the GST registration of the petitioner therein. The petitioner in the instant case similarly situated, in the considered view of this Court is also entitled for similar relief.

7.

In that view of the matter, the following: HC-KAR NC: 2025:KHC-K:6508 ORDER (i) The writ petition is allowed.

(ii) The impugned order at Annexure-E dated 20.06.2025 passed by respondent No.1 and impugned order at Annexure-C dated 02.04.2023 passed by respondent No.3 are quashed.

(iii) The respondents-authorities are directed to reinstate/restore the GST registration of the petitioner within four weeks from the date of receipt of certified copy of this order, subject to petitioner filing GST returns and paying up to date tax within the aforesaid period of four weeks from today together with interest, if any. (M.G.S.KAMAL) JUDGE

SWK List No.: 1 Sl No.: 28 CT:PK

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.