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Shri Nazirahammadkhan S/O Jikariakhan Pathan vs. Assistant Commissioner And Superintendent Of Central Tax

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WP/105933/2024HC KarnatakaGSTCNR KAHC02017793202420 January 2025Bench: M.NAGAPRASANNA4 pages
For Petitioner: SRI. VINAYAK MEGUNDI, ADVOCATEFor Respondent: SRI. SHIVARAJ S.BALLOLI, ADVOCATE FOR R1 & R2; SRI. VENKATESH M.KHARVI, DSGI FOR R3

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-D:928 WP No. 105933 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 105933 OF 2024 (T-RES) BETWEEN: SHRI NAZIRAHAMMADKHAN S/O JIKARIAKHAN PATHAN AGED ABOUT 80 YEARS RESIDING AT NO 334, JUMMA BAZAR, SAVANUR, HAVERI 581118 … PETITIONER (BY SRI. VINAYAK MEGUNDI, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER AND SUPERINTENDENT OF CENTRAL TAX GOODS AND SERVICES TAX LGSTO-340, RAJAENDRA NAGAR NEAR GURU BHAVAN, HAVERI 581110 2. COMMISSIONER OF CENTRAL TAX GOODS AND SERVICES TAX CENTRAL GOODS AND SERVICE TAX CENTRAL REVENUE BUILDINGS ANNEXE QUEENS ROAD, SHIVAJI NAGAR, BENGALURU 560001 3. UNION OF INDIA THROUGH THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE, ROOM NO 134-A, NORTH BLOCK, NEW DELHI 110001 … RESPONDENTS (BY SRI. SHIVARAJ S.BALLOLI, ADVOCATE FOR R1 & R2; SRI. VENKATESH M.KHARVI, DSGI FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI TO QUASH THE IMPUGNED ORDER DATED PASSED BY RESPONDENT NO.1, CANCELLING THE GST REGISTRATION OF THE PETITIONER (ANNEXURE - A) & ETC., VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.02.18 11:21:55 +0530 - 2 - NC: 2025:KHC-D:928 WP No. 105933 of 2024 THIS PETITION, COMING ON FOR PRL. HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1.

The petitioner is before this Court seeking for the following relief: “i. Issue a Writ of Certiorari to quash the impugned order dated 06/06/2022 passed by respondent No.1 canceling the GST registration of the petitioner (Annexure-A). ii. Issue a direction to the respondent No.1 and 2 to restore the Petitioner’s GST registration (GSTIN/ UIN29AKDPP2961J1ZR) immediately; and iii. Pass such other orders as this Hon’ble Court deems fit in the interest of justice and equity.”

2.

Heard Shri Vinayak Megundi, learned counsel for the petitioner, Shri Shivaraj S.Balloli learned counsel for respondent Nos.1 & 2; and Shri Venkatesh M.Kharvi, DSGI for respondent No.3. NC: 2025:KHC-D:928

3.

In answer to the prayer quoted hereinabove, learned counsel for the petitioner submits that the petitioner has an alternate and efficacious remedy of filing an appeal against an order of cancellation of registration under section 29 of the GST act. He would submit that the petition should not be entertained and the petitioner should be relegated to avail of the aforesaid statutory remedy.

4.

Learned counsel for the petitioner at this juncture would seek to withdraw the petition and prefer an appeal against the order impugned in the subject petition the difficulty that he projects is that the period of limitation would only lead to the dismissal of the appeal it is a submission that delay must be condoned.

5.

Learned counsel for the respondents submits that Section 29 cannot be interpreted to condone the delay of filing an appeal as mandated under Section 29 of the act. Learned counsel for the petitioner places reliance upon plethora of judgements of various high Courts where section 29 has been interpreted and held that on sufficient NC: 2025:KHC-D:928 reasons delay can be condoned therefore it is for the petitioner now to prefer an application in the appeal seeking condonation of delay giving sufficient cause for not preferring an appeal within the time limit prescribed under section 29 of the GST act.

6.

In that light, I deem it appropriate to dispose the subject petition resolving liberty to the petitioner to approach the appellant authority under Section 29 of the GST act. The appellate authority shall bear in mind the observations made by various high Courts judgments of which are noted hereinabove and pass necessary orders in accordance with law.

7.

It is made clear that this court has not entered into the merit of the claim of the petitioner. Ordered accordingly (M.NAGAPRASANNA) JUDGE Vnp / CT: ASC List No.: 1 Sl No.: 171

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.