BharatTaxGST

M/S Winfoware Technologies LTD vs. Superintendent Of Commercial Taxes

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WP/13923/2022HC KarnatakaGSTCNR KAHC01031010202221 July 2022Bench: M.I.ARUN4 pages
For Petitioner: SRI. BHARATH KUMAR V, ADVOCATEFor Respondent: SRI. JEEVAN J NEERALGI, ADVOCATE

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JULY, 2022 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN W.P. NO.13923 OF 2022(T-RES) BETWEEN: M/S. WINFOWARE TECHNOLOGIES LTD., HAVING ITS REGISTERED OFFICE AT NO.48, 2ND FLOOR, 3RD STAGE, 2ND BLOCK, 1ST MAIN, BASAVESHWARANAGAR, BENGALURU-560 079. REPRESENTED BY ITS DIRECTOR, MR. SRIKUMAR NARAYAN (REGISTERED UNDER COMPANIES ACT, 1956). … PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. SUPERINTENDENT OF COMMERCIAL TAXES, LGSTO 71, HAVING ITS OFFICE AT WHHM + CP8, JAYANAGAR TTMC, 4TH ‘T’ BLOCK EAST, 4TH BLOCK, JAYANAGAR, BENGALURU-560 011. 2. ADDITIONAL COMMISSIONER(APPEALS) MYSURU, HAVING ITS OFFICE AT OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS), MYSURU, S-1 AND S-2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU-570 011. ... RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 01.04.2021 BEARING REF NO.ZA2904210022336 PASSED BY THE RESPONDENT NO.1 WHEREIN THE RESPONDENT NO.1 WITHOUT ANY PROPER APPLICATION OF MIND HAD CANCELLED THE REGISTRATION OF THE PETITIONERS BUSINESS UNDER THE CENTRAL GOODS AND SERVICES TAX ACT 2017 (HEREIN AFTER REFERRED TO AS THE CGST ACT) WITH EFFECT FROM 01.04.2021 ANNEXURE -A AND ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY THE COURT MADE THE FOLLOWING:

ORDER

The petitioner is a private limited company and it is registered under the provisions of CGST and KGST Act having GSTIN/UIN:29AAACW2912J1Z8. The petitioner committed default in filing of GST returns. His GST was cancelled by way of order dated 01.04.2021 bearing Reference No.ZA2904210022336 passed by respondent No.1 - Superintendent of Commercial Taxes vide Annexure - A to the writ petition. Aggrieved by the same, the petitioner preferred an appeal before respondent No.2 - Additional Commissioner (Appeals), which has been dismissed by order dated 17.06.2022 vide Annexure - B to the writ petition. Aggrieved by the same, the instant writ petition is filed.

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2.

The case of the petitioner is that he committed default in filing GST returns because of Covid pandemic and it was for reasons beyond his control. He is willing to file the necessary returns within a period of four weeks if permission is granted and within next four weeks he would pay all the necessary dues. It is further submitted that unless such an order is passed, the petitioner will not be able to raise the bills or do any business and comply with the legal requirements.

3.

Per contra, learned counsel for respondents submit that as GST returns were not filed the impugned order has been passed and there is no error in the same. Admittedly, the petitioner committed default in filing the GST returns. Hence, the authorities have passed the impugned order by which its registration has been cancelled. However, under the peculiar facts and circumstances one has to take note that business of the petitioner suffered due to covid pandemic and was not in a position to file his GST returns. The petitioner intends to revive its business and file the necessary returns and also pay the necessary dues. However, if

4 GST number is not restored, the petitioner will not be able to do the necessary business and may not be in the position to file the returns and pay the dues. This fact is not disputed by the learned counsel for respondent. Thus, under the peculiar facts and circumstances of the case, without making it a precedent, it is deemed fit to pass the following: ORDER i. The authorities are directed to restore GST number of the petitioner forthwith. ii. The petitioner shall file the necessary GST returns within a period of four weeks from today. iii. The petitioner shall also pay the necessary amount due and discharge all his liabilities under CGST and KGST Act within the additional period of four weeks, failing which, the authorities are at liberty to initiate such appropriate action which they deem fit in accordance with law.

Accordingly, the writ petition stands disposed of. JUDGE AG

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.