M/S Krti Engineerign Private Limited vs. The Commissioner Of Central Tax - Karnataka High Court, 25 April 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:17125 WP No. 12475 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.12475 OF 2025 (T-IT) BETWEEN: M/s KRTI ENGINEERIGN PRIVATE LIMITED REGISTERED UNDER GST ACT NO.683/A 15TH CROSS, J P NAGAR, 2ND PHASE, COMMERCIAL COMPLEX, SARAKKI, BANGALORE – 560 078 REPRESENTED BY ITS DIRECTOR SRI CHETHAN K V, AGED 27 YEARS. …PETITIONER (BY SRI. K M SHIVAYOGISWAMY, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH COMMISSIONERATE C R BUILDING, QUEENS'S ROAD BENGALURU – 560 001 2. THE SUPERINTENDENT OF CENTRAL TAX LGSTO-010, BMTC BUILDING 2ND FLOOR, BMTC BUS STAND COMPLEX KANAKAPURA ROAD BANASHANKARI 2ND STAGE BENGALURU – 560 070 …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED

ORDER PASSED BY THE 2ND RESPONDENT BEARING REFERENCE No.ZA290524118901I DATED 21.05.2024 VIDE ANNEXURE-C AND ETC., MALATESH K C Location: HIGH COURT OF KARNATAKA NC: 2025:KHC:17125 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, petitioner has sought for the following reliefs:

“Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned order passed by the 2nd respondent bearing Reference No:ZA290524118901I dated 21.05.2024 vide Annexure ’C’. Issue Writ or Mandamus or directions in the nature of Mandamus directing the respondent authorities for restoration of petitioner’s Registration bearing GSTN No.29AAHCK6930D1ZG.”

Heard the learned counsel for the parties.

A perusal of the records indicate that respondent No.2 issued the show cause notice vide Annexure-B dated 03.01.2024 calling upon the petitioner as to why GST registration should not be cancelled. Since the petitioner did not submit any reply, respondents passed the impugned Order vide Annexure-C dated 21.05.2024 cancelling the GST registration of the petitioner who is before this Court by way of the present petition, inter alia, contending that due to bonafide reasons, it was not possible for the petitioner to submit reply to NC: 2025:KHC:17125 the show cause notice and as such, impugned Order may be set-aside and matter may be remitted to the respondents for reconsideration afresh by restoring the GST registration of the petitioner, subject to final Order in the cancellation proceedings.

Per contra, learned counsel for the respondents submits that there is no merit in the petition and same is liable to be dismissed.

Though several contentions are urged by both sides, having regard to the undisputed fact that petitioners did not submit reply to the show cause notice and GST registration came to be cancelled, without expressing any opinion on the merits and demerits of the matter, I deem it just and proper to set-aside Annexure-C dated 21.05.2024 and remit the matter to the respondent No.2 for reconsideration afresh, in accordance with law, by issuing necessary directions in this regard.

In the result, I pass the following: ORDER (i) Writ Petition is allowed. NC: 2025:KHC:17125 (ii) Annexure-C dated 21.05.2024 bearing Reference No.ZA290524118901I is hereby set-aside.

(iii) Matter is remitted to the 2nd respondent for reconsideration afresh, in accordance with law.

(iv) Respondents are directed to restore the GST registration of the petitioner, immediately upon petitioner filing returns and paying upto date tax, interest and penalty to the respondents.

(v) Petitioner shall appear before the 2nd respondent on 19th May 2025, without awaiting further notice from the respondents. (S.R.KRISHNA KUMAR) JUDGE

kcm List No.: 2 Sl No.: 39