Mohammeed Vazeer Waseem Ahmed vs. The Assistant Commissioner Of Commercial Taxes - Karnataka High Court, 29 April 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:17644 WP No. 13001 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13001 OF 2025 (T-RES) BETWEEN: MOHAMMED VAZEER WASEEM AHMED, S/O LATE M H WAZEER, AGED ABOUT 37 YEARS, ZAINAB TRADING, PROPRIETORSHIP CONCERN, REGISTERED UNDER CGST ACT, NO.A-25, JALAHALLI MAIN ROAD, JALA HALLI VILLAGE, BENGALURU-560 013. …PETITIONER (BY SRI K M SHIVAYOGISWAMY, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-065, 1ST FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058. …RESPONDENT (BY SRI K HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT BEARING REFERENCE NUMBER. ZA290425085909S DATED 17.04.2025 VIDE ANNEXURE-B ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:17644 WP No. 13001 of 2025

ORAL ORDER In this petition, the petitioner seeks the following reliefs:

"Wherefore, it is respectfully prayed that this Hon'ble High Court may be pleased to:

a) Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned show cause notice issued by the respondent bearing Reference Number:ZA290425085909S dated 17.04.2025 vide Annexure 'B'

b) Issue Writ of Mandamus or directions in the nature of Mandamus directing the respondent authorities for revocation and restoration of petitioner's Registration bearing GSTN No.29ACDPW0473G1ZD vide Annexure-A,

c) Issue such other writ or orders as deemed fit in the circumstances of the case.

Heard learned counsel for the petitioner and learned Additional Government Advocate for respondents and perused the materials on record.

A perusal of the material on record would indicate that the petitioner was issued GST Registration Certificate on 23.06.2018 and subsequently on 17.04.2025, the respondent issued impugned show cause notice purporting to cancel the GST registration of the petitioner. It is also a matter on record and NC: 2025:KHC:17644 undisputed fact that the petitioner has submitted his reply dated 21.04.2025 to the show cause notice.

Learned counsel for petitioner submits that the impugned show cause notice in so far as it relates to suspending GST registration of the petitioner deserves to be set aside and necessary directions be issued to the respondents to consider the reply of the petitioner and to proceed further in accordance with law.

Learned Additional Government Advocate for respondents submits that the impugned show cause notice in so far as it relates to suspending the GST registration of the petitioner may be kept in abeyance and the respondents shall consider the reply of the petitioner and proceed further in accordance with law.

In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to dispose of the petition directing respondents to consider the reply and documents etc, submitted by the petitioner to the show cause notice issued by the respondents who shall consider the same and provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. NC: 2025:KHC:17644

It is further directed that till respondents consider the reply of the petitioner and takes appropriate decision/passes appropriate order, the suspension of GST Registration of the petitioner shall remain in abeyance. Subject to the aforesaid direction, petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

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