Mr. Tanmai Mehrotra vs. Commercial Tax Officer Sgsto -222
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: “i. Issue a writ, order or direction in the nature of certiorari quashing the Order for Cancellation of Registration in Form GST Reg-19 dated 30.10.2024 (Annexure-A passed by the Respondent Officer. ii. Issue any other writ or direction in the nature of mandamus, directing the Respondent Officer to restore the GST Registration of the Petitioner. iii. Issue any other writ order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case; iv. Grant costs and interest; and v. Grant such further and other reliefs as the nature and circumstances of the case may require.”
Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record.
A perusal of the material on record will indicate that the petitioner obtained GST registration dated 06.12.2023, subsequent to which the respondent issued a show-cause notice dated 15.10.2024 invoking Rule 21(a) of the KGST Rules, calling upon the petitioner to show cause as to why his GST registration should not be cancelled on the ground that no business was being carried on in the said premises by the petitioner. The petitioner did not NC: 2025:KHC:17197 submit any reply to the aforesaid show-cause notice, pursuant to which the respondent passed the impugned order at Annexure-A dated 30.10.2024 canceling the GST registration of the petitioner, who is before this Court by way of the present petition.
Learned AGA appearing for the respondent submits that the proceedings at Annexure-A dated 30.10.2024 may be treated as a show-cause notice to the petitioner, who may be directed to submit reply to the same along with all relevant documents and the respondent would consider the same and make necessary verification and pass appropriate order regarding restoration/reinstating the GST registration of the petitioner, in accordance with law.
In view of the aforesaid facts and circumstances and the submission made by the learned AGA, though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the petitioner to appear before the respondent on 02.05.2025 and submit reply along with all relevant documents to the show-cause notice and the NC: 2025:KHC:17197 impugned proceedings, which are hereby treated as further show- cause notice. Immediately upon the petitioner submitting his reply along with relevant documents to the show-cause notice dated 15.10.2024 and the impugned proceedings / further show-cause notice dated 30.10.2024, respondents shall consider the same and provide sufficient and reasonable opportunity to the petitioner and consider the request of the petitioner for reinstatement/restoration of the GST registration, within a period of three weeks from 02.05.2025 and pass orders, in accordance with law.
Subject to the aforesaid observations and directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 2 Sl No.: 81
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.