M/S Anand Azco Infracon INDIA Private Limited vs. The Superindent Of Central Tax Range Asd-5
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Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner seeks the following reliefs:
a) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order of cancellation of registration dated 20.01.2025 passed under section 29 of the Central Goods and Service Act, 2017 by the Respondent No.1 bearing Reference Number No.ZA290125090291M. Copy of the order dated 20.01.2025 passed under section 29 of the CGST Act, 2017 is enclosed and marked as Annexure - A1. b) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 16.12.2024 issued in GST Form REG-17/31 by the Respondent No.1 bearing Reference No. ZA291224077200T. Copy of the GST Form Reg 17/31 notice dated 16.12.2024 is enclosed and marked as Annexure - A2. NC: 2025:KHC:10743 c) Direct the Respondent No.1 to revoke and reinstate the GST Registration of the petitioner in the interest of equity and justice.
d) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
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 counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 01.07.2017 and that the 1st respondent issued a show cause notice dated 16.12.2024 for non- filling of GST returns for a period of six months and that the petitioner had filed returns on 25.12.2024 for the said period. However, on 20.01.2025, the 1st respondent passed an order canceling the petitioner’s registration with retrospective effect from 01.07.2017 stating that the petitioner failed to reply to the said show cause notice and also due to non-appearance on the part of the petitioner. NC: 2025:KHC:10743
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner filed its returns for the said period after receiving the show cause notice dated 16.12.2024 and that the impugned orders have been passed without considering the returns filed by the petitioner. Under these circumstances, in view of the respondents failing to consider the returns filed by the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the concerned respondents for reconsideration afresh in accordance with law by issuing certain directions.
In the result, I pass the following: ORDER i. The petition is allowed. ii. The impugned order at Annexure – A1 dated 20.01.2025 passed by respondent No.1 is hereby quashed. iii. The concerned respondents are directed to reinstate / restore the GST registration of the petitioner within a NC: 2025:KHC:10743 period of four weeks from today, after considering the returns filed by the petitioner dated 25.12.2024, subject to payment of upto date taxes, interest and penalty. 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
SV List No.: 1 Sl No.: 48
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.