BharatTaxGST

M/S Adithya Developers vs. The Assistant Commissioner Of Commercial Taxes

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WP/23238/2023HC KarnatakaGSTCNR KAHC01054427202309 November 2023Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. ANNAMALAI S., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - NC: 2023:KHC:40151 WP No. 23238 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23238 OF 2023 (T-RES) BETWEEN: M/S ADITHYA DEVELOPERS A PARTNERSHIP FIRM UNDER PARTNERSHIP ACT 1932, REPRESENTED BY ITS MANAGING PARTNER, SRI MUPPALA CHANDRASEKHAR SON OF SRI M PALLAM RAJU AGED ABOUT 57 YEARS, NO.34, 4TH FLOOR, E BLOCK SAHAKARANAGAR, BANGALORE-560 092 … PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152-BENGALURU DGSTO-5 TTMC, BMTC BUILDING, 3RD FLOOR, YESHVANTHPURA BANGALORE-560 022 … RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:40151 WP No. 23238 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER FOR CANCELLATION OF REGISTRATION DTD 03.05.2023 IN FORM GST REG-19 PASSED BY THE RESPONDENT BEARING REFERENCE NUMBER: ZA290523008403T ENCLOSED THE REFERRED AS ANNEXURE-A AND DIRECT THE RESPONDENT TO REVOKE THE CANCELLATION OF THE GST REGISTRATION OF THE PETITIONER AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner is aggrieved by the order for cancellation of registration dated 03.05.2023 in Form GST REG-19 [as per Annexure-A], and seeks direction for revocation of cancellation of the GST registration. The undisputed facts are that the respondent has issued show cause notice as against cancellation on 21.02.2023 recording that that petitioner has not filed returns for a continuous period of six months, which would include the month of August 2022. After this notice is issued, the petitioner has filed returns for the month of August NC: 2023:KHC:40151 on 25.02.2023. The respondent by the impugned order dated 03.05.2023 has cancelled the petitioner’s registration for the reason that there is no response.

Sri Annamalai S., the learned counsel for the petitioner, without contest by the respondent, submits that the cancellation of registration is because the returns are not filed for six months but with the petitioner filing returns on 25.02.2023 for the month of August 2022, the complaint of non- compliance as of the date of the cancellation could only be about returns not being filed for a period of five months. Further, Sri Annamalai S., again without contest by the respondents, submits that even before the impugned cancellation order returns for further five months have also been filed with necessary tax and levy.

With these submissions being undisputed, the petition must succeed and hence the following: NC: 2023:KHC:40151 ORDER

The petition is allowed and the order for cancellation of GST registration dated 03.05.2023 [Annexure-A] is quashed and it is declared that there shall be revocation of the petitioner’s cancellation of GST registration and the petitioner shall be at liberty to produce a certified copy of this order with the respondent for follow up on revocation of its GST registration. JUDGE

SA ct:sr

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.