Sri Kunigal Shankarappa Nataraja vs. State Of Karnataka
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: "Wherefore, the Petitioner prays that this Hon'ble Court may be pleased to: (A). Issue a writ of certiorari or any other appropriate writ or quash the Order of Cancellation bearing No- ZA291124064249E dated- 16/11/2024 issued by the 2nd respondent at ANNEXURE-C, as violative of articles 14, 19 and 300A being unreasonable, arbitrary, oppressive, excessive and premeditated. (B) Issue a Writ of Mandamus directing the 2nd respondent to restore the Petitioner's GSTIN 29BKTPK5847D1ZL with immediate effect. (C) Issue any other Writ or Directions deemed fit, in the facts and circumstance of the case, including the cost of the Writ Petition, in the interest of justice and equity."
Heard learned counsel for the petitioner and learned HCGP for the respondents 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 submits that the petitioner has obtained the GST registration certificate on 01.07.2017. As the petitioner was unable to file returns within due date as his business was running under losses, the second respondent issued a Show Cause Notice dated HC-KAR NC: 2025:KHC:40869
2024 as there was a delay in filing of monthly returns GSTR- 3B, instructing petitioner to appear before the authority and to file the returns within seven days. Thereafter, petitioner filed the monthly returns. The second respondent has passed an order for cancellation of registration in Form GST-19 on 16.11.2024 at Annexure-C. Aggrieved by the impugned order, the petitioner is before this Court by way of the present petition.
In the light of the specific assertion on the part of the petitioner that he has filed the returns belatedly 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 respondent in order to provide one more opportunity to the petitioner.
Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file returns for further tax periods by payment of due taxes, interest and penalty, if applicable,
The aforesaid submission of learned counsel for the petitioner is placed on record.
In the result, I pass the following: HC-KAR NC: 2025:KHC:40869 ORDER
i. The petition is hereby allowed.
ii. The impugned order at Annexure – C dated 16.11.2024 passed by second respondent is hereby quashed. The matter is remitted back to second respondent for reconsideration afresh. iii. The second respondent is directed to reinstate / restore the GST registration of the petitioner within four weeks from the date of receipt of a copy of this order, 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. 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
tsn* List No.: 2 Sl No.: 10
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.