BharatTaxGST

Sri Venkata Reddy Chandra vs. The Joint Commissioner Of

Original PDF →
WP/5297/2025HC KarnatakaGSTCNR KAHC01008842202525 February 2025Bench: S.G.PANDIT5 pages
For Petitioner: SRI. NARAYANASWAMY K., ADVFor Respondent: SRI. K HEMAKUMAR, AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:8321 WP No. 5297 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 5297 OF 2025 (T-RES) BETWEEN: SRI VENKATA REDDY CHANDRA SRI VENKATADRI ELECTRICALS AGED ABOUT 55 YEARS S/O H D VENKATA REDDY KATHA NO.2877/279 NEAR NEW KOLAR CIRCLE SRINIVASAPURA TOWN KOLAR DISTRICT -563135. …PETITIONER (BY SRI. NARAYANASWAMY K., ADV.) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAX APPEALS -4, NO.640, 6TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU -560095. 2. THE COMMERCIAL TAX OFFICER SGSTO 181 -CHINTAMANI TOWN CHINTAMANI CHIKKABALLAPUR DISTRICT-563125. …RESPONDENTS (BY SRI. K HEMAKUMAR, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ORDER SETTING ASIDE THE ORDER IN APPEAL NO. GST.AP.712/2024-25, VIDE ORDER DATED 27/11/2024 PASSED BY THE R1 THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-4, MARKED AT Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8321 WP No. 5297 of 2025 ANNX-D AND B) ORDER SETTING ASIDE THE ORDER DATED 31/05/2024 VIDE REFERENCE NO.ZA290524287080G PASSED BY THE R2 AT ANNX-B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Learned Additional Government Advocate Sri.K.Hemakumar accepts notice for respondent Nos.1 and 2. 2. Though the matter is listed for ‘Preliminary Hearing’, with the consent of learned counsel appearing for the parties, the same is taken up for final disposal.

3.

Heard learned counsel Sri.Narayanaswamy.K., for petitioner and Learned Additional Government Advocate Sri.K.Hemakumar for respondents. Perused the writ petition papers.

4.

Learned counsel for the petitioner would submit that the petitioner is an electrical contractor registered under the GST Act. It is submitted that as the petitioner NC: 2025:KHC:8321 failed to file returns for more than six months, show cause notice came to be issued on 20.05.2024 and as the petitioner failed to submit reply, order of cancellation of registration was passed on 31.05.2024. Learned counsel for the petitioner would submit that he could not file returns and pay the tax due to ill-health of his mother. He submits that his mother died on 26.12.2024 and due to other reasons he could not file the returns. Learned counsel would submit that the petitioner had also filed an appeal against the cancellation of registration and the said appeal was dismissed on the ground of delay of 84 days in submitting the appeal. Learned counsel for the petitioner would further submit that the petitioner is ready to file the returns and also to pay the tax along with interest and penalty.

5.

On the other hand, learned Additional Government Advocate Sri.K.Hemakumar would submit that the petitioner has failed to file returns for more than six months and as such respondents having no other NC: 2025:KHC:8321 option have issued show cause notice and rightly cancelled the GST registration in the absence of any reply to the show cause notice.

6.

Having heard the learned counsel appearing for the parties and on perusal of the writ petition papers, I am of the view that since the petitioner was not in a position to file returns for more than six months, as mother of the petitioner was suffering from ill-health and died on 26.12.2024. In the said circumstances, the petitioner could not replied to the show cause notice dated 20.05.2024 and as the petitioner failed to file any reply, impugned order of cancellation of GST was passed on 31.05.2024. Moreover, the petitioner has come forwarded to file returns as well as to pay tax due with interest and penalty, I deem it appropriate to pass the following: ORDER

a) Writ petition is allowed. NC: 2025:KHC:8321 b) Annexure-B order for cancellation of registration bearing No.ZA290524287080G dated 31.05.2024 is quashed.

c) The second respondent is directed to restore the GST registration of the petitioner forthwith.

d) The petitioner is provided four weeks time from today to file the returns and also to pay the tax with interest and penalty.

e) If the petitioner fails to file returns and pay the tax with interest and penalty within the time stated above, this order would not enure to the benefit of the petitioner. (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 24

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.