Shri Thippasandra Lakshminarayanasimhaiah Sachin vs. The Superindent - Karnataka High Court, 28 March 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:13387 WP No. 9374 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9374 OF 2025 (T-RES) BETWEEN: SHRI THIPPASANDRA LAKSHMINARAYANASIMHAIAH SACHIN PROP. M/S SLN EARTH MOVERS SON OF SRI LASHMINARASIMHAIAH AGED ABOUT 29 YEARS, SHOP NO.1, SY NO. 62/2, THEPPASANDRA VILALGE, ARAKERE POST, KASABA HOBLI, KUNIGAL TALUK, TUMAKURU – 572 130. REGISTERED UNDER GST ACT AND HAVING GSTIN 29DSPS9677C1ZA. …PETITIONER (BY SRI. VENKATESH. G.,ADVOCATE) AND: 1. THE SUPERINDENT RANGE DNWD5, NORTH WEST DIVISION-5, TUMKUR BENGALURU NORTH WEST COMMISSIONERATE 5TH FLOOR, NO.16/1, S.P.COMPLEX, LALBAGH ROAD BENGALURU – 560 027. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, NORTH WEST DIVISION-5, TUMKUR BENGALURU NORTH WEST COMMISSIONERATE 5TH FLOOR, NO.16/1, S.P.COMPLEX, LALBAGH ROAD BENGALURU – 560 027. 3. THE COMMERCIAL TAX OFFICER LGSTO-175, TUMKUR Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13387 WP No. 9374 of 2025 VANIJYA TERIGE ARYALAYA JAI BHARATH BUILDING VIVEANANDA ROAD TUMKUR – 572 201 …RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN.,ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER FOR CANCELLATION OF REGISTRATION DATED 25.09.2023 IN FORM GST REG-19 PASSED BY THE RESPONDENT NO. 1 BEARING REFERENCE NUMBER ZA290923137452C ENCLOSED AND REFERRED AS ANNEXURE-A AND DIRECT THE RESPONDENT NO. 1 TO REVOKE THE CANCELLATION OF THE GST REGISTRATION OF THE PETITIONER. 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, the petitioner seeks the following reliefs:

“i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Order for Cancellation of Registration dated 25.09.2023 in Form GST REG-19 passed by the Respondent No.1 bearing Reference Number:ZA290923137452C enclosed and referred as Annexure-A and direct the Respondent No.1 to revoke the cancellation of the GST registration of the Petitioner.

ii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Order of NC: 2025:KHC:13387 rejection of application for condonation of delay in filing revocation application of cancellation of registration dated 25.06.2024 passed by the Respondent No.2 bearing Reference Number:ZA2906241878601 enclosed and referred as Annexure-B and direct the Respondent No.2 to revoke the cancellation of the GST registration of the Petitioner.

iii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity including grant of other consequential reliefs including refund of amounts paid, if any and the cost of this writ petition.”

Heard learned counsel for the petitioner and learned counsel for the respondent 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 counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 30.08.2021, the respondent No.1 issued a show-cause notice dated 05.07.2023. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before -- NC: 2025:KHC:13387 respondent No.1 for the purpose of attending personal hearings, consequently the respondent No.1 proceeded to pass the impugned order dated 25.09.2023, canceling the GST registration of the petitioner. Pursuant to the said order, the petitioner filed application for revocation of cancellation of registration along with condonation of delay. Subsequently, on 25.06.2024, respondent No.2 passed an order rejecting the application for condonation of delay. Aggrieved by the impugned order, 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 attend on the date of hearing before respondent No.1 was due to bonafide reasons, unavoidable circumstances and 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. NC: 2025:KHC:13387

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-A dated 25.09.2023 and the impugned order at Annexure-B dated 25.06.2024 passed by respondent Nos.1 and 2 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 up to date tax together with 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 NC: 2025:KHC:13387 cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 1 Sl No.: 37