Mahesh Gurappa Doddamane vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
“a) Issue a writ of certiorari or a writ in the nature of certiorari quashing the show cause notice in Form GST REG-17/31 in Reference No.ZA2906240399715 dated 11.06.2024 as it is contrary to the provisions of CGST Rules 2017 and KGST Rules, 2017 at Annexure-A.
b) Issue a writ of certiorari or a writ in the nature of certiorari quashing the order for cancellation of Registration in Reference No.ZA2907241084876 dated 26.07.2024 as being contrary to the provisions of CGST Act, 2017 and KGST Act, 2017 at Annexure-B.
c) Issue a writ of certiorari or a writ in the nature of certiorari declaring that the cancellation of registration of the petitioner is illegal and that the petitioner would be entitled to adjust the accumulated input tax credit during the period of cancellation against its output tax liability; and d) and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice."
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:40219
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 respondent No.2 issued a show-cause notice dated 26.07.2024. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before --respondent No.2 for the purpose of attending personal hearings, consequently the respondent No.2 proceeded to pass the impugned order dated 26.07.2024, canceling the GST registration of the petitioner. Aggrieved by the impugned order, 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.
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 and to attend on the date of hearing before respondent No.2 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 HC-KAR NC: 2025:KHC:40219 matter back to the concerned respondents 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 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 Petition is allowed. ii. The impugned order at Annexure-B dated 26.07.2024 passed by respondent No.2, is hereby quashed. iii. The concerned respondents are 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 applicable penalty and interest, within the aforesaid period of four weeks from the date of receipt of a copy of this order. HC-KAR NC: 2025:KHC:40219 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
MDS List No.: 2 Sl No.: 42
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.