M/S Vrr Tours And Travels Private Limited vs. Union Of INDIA - Karnataka High Court, 16 November 2023

Cause title — parties, addresses and appearances

- 1 - NC: 2023:KHC:40866 WP No. 25221 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25221 OF 2022 (T-RES) BETWEEN: M/S VRR TOURS AND TRAVELS PRIVATE LIMITED (INCORPORATED UNDER THE COMPANIES ACT 2013) REPRESENTED BY ITS MANAGING DIRECTOR SRI R RAJA REDDY GROUND FLOOR NO 298 NRI LAYOUT MR RICHES GARDEN HANUMANTHAPPA LAYOUT KALKERE VILLAGE, BANGALORE 590043. …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER., ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK RASHTRAPATI BHAWAN DEFENCE HEAD QUARTERS NEW DELHI 110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN HAVING ITS OFFICE AT NORTH BLOCK RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS NEW DELHI 110001. 3. THE GOODS AND SERVICE TAX NETWORK (4) REPRESENTED BY ITS CHAIRMAN Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:40866 WP No. 25221 of 2022 EAST WING 4TH FLOOR WORLDMARK 1 AEROCITY, NEW DELHI 110037. 4. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE EAST COMMISSIONERATE TTMC BUILDING BMTC BUS STAND OLD AIR POST ROAD, DOMLUR BENGALURU 560071. 5. THE SUPERINTENDENT OF CENTRAL TAX BANGALORE EAST DIVISION 4, LGSTO 055 TTMC BUILDING BMTC BUS STAND OLD AIR POST ROAD DOMLUR, BENGALURU 560071. …RESPONDENTS (BY SRI. AKASH B SHETTY.,ADVOCATE FOR R2 TO R5; SRI. MADANAN PILLAI, CGC FOR R1) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION BEARING REFERENCE NO. ZA2904220783784 DATED 25.04.2022 (ANNEXURE - A) ISSUED BY THE R3 AND THE IMPUGNED EX PARTE ORDER FOR CANCELLATION OF REGISTRATION BEARING REFERENCE NO. ZA290522034457G DATED 12.05.2022 PASSED BY THE R5 ( ANNEXURE - B); DIRECTING THE RESPONDENTS TO REVOKE THE CANCELLATION OF GST REGISTRATION OF THE PETITIONER BEARING GST IN NO. 29AAHCV3408P1ZP (ANNEXURE- D). - 3 - NC: 2023:KHC:40866 WP No. 25221 of 2022 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has impugned the Show Cause Notice dated 25.04.2022 for cancellation of GST Registration Reference No.ZA2904220783784 [Annexure-A] and the ex-parte order dated 12.05.2022 [Annexure-B] for cancellation of GST Registration Reference No. ZA290522034457G with a direction to the respondents to revoke the GST cancellation.

The learned counsel for the petitioner submits that the petitioner is not given reasonable opportunity before cancellation of the registration. It is seen from the records that notice is issued on 25.04.2022 and the order for cancellation is dated 12.05.2022, and that the fifth respondent in the order dated 12.05.2022 has observed that the NC: 2023:KHC:40866 petitioner has filed reply after the said notice and submissions have also been made at the time of hearing and that the considered view is that the registration is liable to be cancelled. However, it remains undisputed that the petitioner has not filed any response, and if no response is filed, the fifth respondent could not have observed that the reply is examined or that submissions made at the time of hearing are considered. Further, the petitioner has not attended to the personal hearing.

The impugned order lacks application of mind and therefore, there must be interference but the petitioner, who has to comply with the relevant rules, must file up to date Returns and discharge all dues within a time frame. In the light of the afore, the following: ORDER

The petition is allowed and the impugned order for cancellation of GST NC: 2023:KHC:40866 registration dated 12.05.2022 is quashed on the condition that the petitioner shall file up to date Returns and discharge all dues within [8] eight weeks from today. JUDGE

SA ct:sr