Vinayaka Sundar Manjunath vs. The Joint Commissioner Of Central Tax (Appeals)
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Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner seeks the following reliefs:
“a) Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned order passed by the 2nd respondent bearing Reference Number:ZA290223067841G dated 15.02.2023 vide Annexure 'C'
b) Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned appeal order passed by the 1st respondent bearing DIN-20240857CV0000121866, Order-In-Appeal No: MYS-ADC/JC(A)-24/2024-25 GST dated 21.08.2024 vide Annexure "G".
c) 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.29DCBPM8997N1ZE.
d) Issue such other writ or orders deemed fit in the circumstances of the case.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned NC: 2025:KHC:13470 counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 01.07.2017, the respondent No.2 issued a show-cause notice dated 09.11.2022. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before -- respondent No.2 for the purpose of attending personal hearings, consequently the respondent No.2 proceeded to pass the impugned order dated 15.02.2023, canceling the GST registration of the petitioner. Pursuant to the said order, the petitioner filed an appeal for revocation of cancellation of registration along with condonation of delay. Subsequently, on 28.08.2024, respondent No.1 passed an order rejecting the application for condonation of delay. Aggrieved by the impugned orders, 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 reply to the show-cause notice and to attend on the date of hearing before respondent No.2 was due to bonafide reasons, unavoidable circumstances and NC: 2025:KHC:13470 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: ORDER i. The Petition is allowed. ii. The impugned order at Annexure-C dated 15.02.2023 and the impugned order at Annexure-G dated 21.08.2024 passed by respondent Nos.2 and 1 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 NC: 2025:KHC:13470 up to date tax together with applicable 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 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. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 1 Sl No.: 32
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.