Sri Ramachandra Shivashankar vs. The Superintendent Range Dwd6

The petitioner is before this Court, seeking for the following prayers: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order for Cancellation of Registration dated 11.06.2024 bearing Reference Number: 24035316 H ZA2906 passed by the Respondent No.1 enclosed and referred as Annexure-A and direct the Respondent No. 1 to revoke the cancellation of the GST registration of the Petitioner.

The learned counsel appearing for the petitioner would submit that the issue in the lis stands covered by the judgment rendered by the Co-ordinate Bench in WP.No.9374/2025 disposed on 28.03.2025. The Co-ordinate Bench has held as follows:

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 30.08.2021, the respondent No.1 issued a show-cause notice dated 05.07.2023. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before -- respondent No.1 for the purpose of attending personal hearings, consequently the respondent No.1 proceeded to pass the impugned order dated 25.09.2023, canceling the GST registration of the petitioner. Pursuant to the said order, the petitioner filed application for revocation of cancellation of registration along with condonation of delay. Subsequently, on 25.06.2024, respondent No.2 passed an order rejecting the application for condonation of delay. 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 attend HC-KAR NC: 2025:KHC:33463 on the date of hearing before respondent No.1 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 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:

In the light of the issue standing covered by judgment rendered by the Co-ordinate Bench and the facts being undisputed, the petition stands disposed on the same terms. Accordingly, the following: ORDER (i) Writ petition is allowed. (ii) The impugned order at Annexure-A dated 11.06.2024 and the impugned order at Annexure- B dated 11.11.2024 passed by respondent Nos.1 and 2 respectively, are hereby quashed. (iii) The 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 penalty and interest 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 HC-KAR NC: 2025:KHC:33463 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. (M.NAGAPRASANNA) JUDGE