BharatTaxGST

M/S Vr Rice World vs. State Of Karnataka

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WP/2192/2025HC KarnatakaGSTCNR KAHC01003433202525 February 2025Bench: S.G.PANDIT6 pages
For Petitioner: SRI. HANJER RAGHAVENDRA BASAVARAJ, ADVFor Respondent: SRI. K HEMA KUMAR, AGA FOR RESPONDENT 1, 3 & 4 SRI ARAVIND V CHAVAN, ADV. FOR R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:8320 WP No. 2192 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. 2192 OF 2025 (T-RES) BETWEEN: M/S. VR RICE WORLD REP. BY ITS PROPRIETOR, SRI K R RAJESH, NO.9C, GROUND FLOOR, JNANAKSHI LAYOUT, R R NAGAR HALAGEDEVARAHALLI, BANGALORE – 560062. …PETITIONER (BY SRI. HANJER RAGHAVENDRA BASAVARAJ, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS SECRETARY, DEPARTMENT OF REVENUE, VIDHANA SOUDHA AMBEDKAR VEEDHI, BANGALORE - 560001. 2. THE GOODS AND SERVICE TAX NETWORK (4) REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLDMARK-1, AEROCITY, NEW DELHI - 110 037. 3. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA-1, 1ST MAIN, GANDHINAGAR BANGALORE - 560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8320 WP No. 2192 of 2025 LGSTO-062, DGSTO-02 NO. 642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, RAJARAJESHWARI NAGAR BANGALORE - 560098. …RESPONDENTS (BY SRI. K HEMA KUMAR, AGA FOR RESPONDENT 1, 3 & 4 SRI ARAVIND V CHAVAN, ADV. FOR R2) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION BEARING REFERENCE NO. ZA2902240220912 DATED 05.02.2024 (ANNEXURE- A) ISSUED BY THE 2ND RESPONDENT, THE EX PARTE ORDER FOR CANCELLATION OF REGISTRATION BEARING REFERENCE NO.ZA290524016915C DATED 04.05.2024 (ANNEXURE- B) ISSUED BY THE 4TH RESPONDENT AND THE IMPUGNED ENDORSEMENT BEARING NO. ACCT.LGSTO- 62/T.NO.549/2024-25 DATED 10.12.2024 (ANNEXURE- C) ISSUED BY THE 4TH RESPONDENT AND ETC. 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

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.

2.

Heard learned counsel Sri.Hanjer Raghavendra Basavaraj for petitioner, learned Additional Government Advocate Sri.K.Hemakumar for respondent Nos.1, 3 and 4 NC: 2025:KHC:8320 and learned counsel Sri.Aravind V. Chavan for respondent No.

2.

Perused the writ petition papers.

3.

The petitioner is before this Court questioning the show cause notice for cancellation of registration dated 05.02.2024 (Annexure-A) as well as Annexure-D order for cancellation of registration of GST dated 04.05.2024. 4. Learned counsel for the petitioner would submit that the petitioner is a dealer registered under the GST Act. It is submitted that the show cause notice dated 05.02.2024 was issued to the petitioner calling upon the petitioner to explain as to why registration of the GST should not be cancelled for non-filing of returns for more than six months. As the petitioner failed to reply, Annexure-B order dated 04.05.2024 cancelling the GST registration is passed. Learned counsel for the petitioner would submit that the petitioner could not file returns for more than six months due to medical reasons. Further, learned counsel would submit that the petitioner had also filed an application for revocation of cancellation, but the NC: 2025:KHC:8320 same was rejected under endorsement dated 10.12.2024 (Annexure-C). Learned counsel for the petitioner would further submit that 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 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 he was suffering from ill-health and in the said circumstance, petitioner could not replied to the show cause notice dated 05.02.2024 and as the petitioner failed to file any reply, impugned order of cancellation of GST was passed on NC: 2025:KHC:8320

04.05.

2024. The cancellation of GST registration results in civil consequences and it affects the right of the petitioner to carry on business. 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.

b) Annexure-A show cause notice for cancellation of registration bearing No.ZA2902240220912 dated 05.02.2024 and Annexure-B order for cancellation of registration bearing No.ZA290524016915C dated 04.05.2024 are quashed.

c) The fourth respondent is directed to restore the GST registration of the petitioner forthwith. NC: 2025:KHC:8320 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.: 20

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.