Shri Nazirahammadkhan S/O Jikariakhan Pathan vs. Assistant Commissioner And

It is the case of the petitioner that he is engaged in letitimate business activities and obtained the GST registration certificate bearing GSTIN:29AKDPP2961J1ZR. Due to financial difficulties and health issues, he could not pay the GST and hence respondent No.1 issued a show- cause notice dated 04.05.2022 to which the petitioner submitted a reply on 04.06.2022. As the petitioner was not in a position to appear before respondent No.1, due to bona fide reasons and unavoidable circumstances, respondent No.1 proceeded to pass the impugned order dated 06.06.2022 canceling the GST registration of the petitioner which order was challenged before this Court in Writ Petition No.105933/2024 and it came to be disposed of on 20.01.2025 granting liberty to approach the appellate Authority. The petitioner filed an appeal before respondent No.2 and respondent No.2 by order dated 30.04.2025 dismissed the appeal as barred by limitation. Aggrieved by the impugned orders, the petitioner is before this Court. HC-KAR NC: 2025:KHC-D:8376

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

Though the petitioner preferred an appeal belatedly and the same was dismissed as barred by limitation, in the light of the specific assertion on the part of the petitioner of his inability to attend on the dates of hearing before respondent No.1 due to bona fide reasons and unavoidable circumstances, hence, in view of the above, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner.

Insofar as dismissal of the appeal filed by the petitioner is concerned, since the same was summarily rejected as barred by limitation, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the way of this Court in exercising its juri iction under Articles 226 and 227 of the Constitution of India. HC-KAR NC: 2025:KHC-D:8376

Learned counsel for the petitioner submits that, the petitioner would file the returns and also pay up to date taxes. Learned counsel relies on the order passed by the Co-ordinate Bench of this Court in Writ Petition No.21725/20241 wherein in similar circumstances, this Court has quashed the impugned orders and the respondents were directed to restore the GST registration subject to the petitioner paying up to date tax. On these grounds, he seeks to quash the impugned orders.

Learned counsel for the respondents do not dispute that the citation relied on by the petitioner squarely applies to the present case on hand.

The aforesaid submissions of learned counsel for both the parties are placed on record.

Under the circumstances, I pass the following: ORDER i. This petition is allowed.