Hiduvanahalli Navabsaheb Syedhussain vs. Assistant Commissioner Of State Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs: "a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of cancellation of registration dated 20.01.2024 passed under section 29 of the Central Goods and Service Act, 2017 by the Respondent bearing Reference Number No. ZA290124087941A. Copy of the order dated 20.01.2024 passed under section 29 of the CGST Act, 2017 is enclosed and marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 05.07.2023 issued in GST Form REG-17/31 by the Respondent bearing Reference No. ZA290723019166G. Copy of the GST Form Reg - 17/31 notice dated 05.07.2023 is enclosed and marked as Annexure - A2. c) Direct the Respondent to revoke and reinstate the GST Registration of the Petitioner in the interest of equity and justice. d) Direct the Respondent to permit the Petitioner to file his pending GST returns and to permit the Petitioner to remit the applicable taxes, while also permitting the HC-KAR NC: 2025:KHC:40850 Petitioner to claim the benefit of Input Tax Credit (ITC) for the period that their registration stood revoked if any. e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."
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 submits that the petitioner has obtained the GST registration certificate on 08.09.2020, Thereafter, the respondent issued a show-cause notice dated 05.07.2023, which was sent to the petitioner via email and was also published in the GST portal 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 20.01.2024 cancelling the GST registration of the petitioner. The Petitioner tried to file an application for rectification of the Order of Cancellation, however, the same could not be filed HC-KAR NC: 2025:KHC:40850 as the time limit prescribed for filing revocation of cancellation is expired and the same was displayed in the GST portal. 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 counsel for the respondents and perused the material on record.
A perusal of the material on record indicates that though the petitioner tried to file an application for revocation of cancellation, the same could not be filed by the petitioner as the time limit for filing such an application had lapsed. 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 respondent in order to provide one more opportunity to the petitioner. HC-KAR NC: 2025:KHC:40850
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-A1 dated 20.01.2024 and the impugned show cause notice at Annexure-A2 dated 05.07.2023, passed/issued by the respondent, are hereby quashed. iii. The respondent is 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:40850 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
BMC List No.: 2 Sl No.: 5
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.