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Dasobappa Kamplesh vs. Joint Commissioner Of

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WP/19137/2023HC KarnatakaGSTCNR KAHC01044482202313 August 2024Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. ANAND MUTTALLI., ADVOCATEFor Respondent: SMT. HEMA KUMARI K., AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:32930 WP No. 19137 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19137 OF 2023 (T-RES) BETWEEN: DASAOBAPPA KAMPLESH, S/O DASOBAPPA, AGED ABOUT 62 YEARS, R/AT NO.15, MEGALAHALLI, CHITRADURGA, KARNATAKA – 577 520. …PETITIONER (BY SRI. ANAND MUTTALLI., ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DAVANGERE DIVISION, DAVANGERE, KARNATAKA – 577 006. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO – 480, CK PURA, CHITRADURGA, KARNATAKA – 577 501. …RESPONDENTS (BY SMT. HEMA KUMARI K., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ALLOW THIS INSTANT PETITION, REVOKE THE CANCELLATION OF GST AND DIRECT THE Digitally signed by YAMUNA K L Location: High Court of Karnataka - 2 - NC: 2024:KHC:32930 WP No. 19137 of 2023 R1 TO MAKE PROVISION FOR THE PETITIONER TO OPERATE THE GST PORTAL WITH THE REGISTERED GSTIN 29CAFPK2403LIZO DATED 3.01.2023 IS AT ANNEXURE – A AND ETC., THIS PETITION, COMING ON FOR ORDERS, 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; "a) Allow this instant petition, revoke the cancellation of GST and direct the 1st Respondent to make provision for the Petitioner to operate the GST portal with the registered GSIN 29CAFPK2403L IZO dated 3.1.2023 is at Annexure-A by issuing Writ of Mandamus. b) Quash the order dated 04.07.2023 passed by the 1st Respondent in Appeal Number. KGST/AP-10/2023-24 by issuing Writ of Certiorari. c) Grant, any such other relief or orders and/or directions as this Hon'ble Court deems fit and proper in the interest of justice and equity." NC: 2024:KHC:32930

2.

Heard learned counsel for the petitioner and learned counsel for the respondents.

3.

A perusal of the material on record will indicate that pursuant to the Show Cause Notice in Form GST REG-31 as per Annexure-C dated 08.11.2022, Annexure- A dated 03.01.2023 was issued by the Adjudicating Authority proposing to cancel the GST registration of the petitioner for not having filed GST returns for a period of six months. Subsequently, since the petitioner did not submit any reply/response to the said Show Cause Notice, the said GST registration of the petitioner was cancelled by the respondent vide impugned order dated 03.01.2023. Aggrieved by the same, the petitioner filed an appeal which was also dismissed as barred by limitation. Aggrieved by the impugned order passed by respondent No.1/Appellate Authority and respondent No.2/Adjudicating Authority, the petitioner is before this Court by way of the present petition.

4.

Though several contentions have been urged by both sides in support of their respective claims, as regards maintainability of the appeal filed by the petitioner which was NC: 2024:KHC:32930 held to be barred by limitation, on the short ground of violation of principles of natural justice or since reasonable opportunity was not provided to the petitioner before canceling the GST registration, I deem it just and appropriate to set aside the impugned order dated 03.01.2023 and restore the GST registration of the petitioner, subject to payment of upto date taxes and filing of returns by the petitioner and by issuing certain other directions.

5.

Insofar as challenge to the impugned order passed by respondent No.1/Appellate Authority at Annexure-E dated 04.07.2023 is concerned, the legality, validity and correctness of the said order has not been examined by this Court and no opinion is expressed on the same on merits or on the ground of limitation as well.

6.

In the result, I pass the following; ORDER Petition is hereby allowed-in-part. The impugned order at Annexure-A dated 03.01.2023 passed by respondent No.2 is hereby quashed. NC: 2024:KHC:32930 The GST registration of the petitioner is directed to be restored, subject to payment of taxes and filing of returns by the petitioner. (S.R.KRISHNA KUMAR) JUDGE PN CT: SN List No.: 1 Sl No.: 5

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