Jai Hanuman Catering Services vs. The Superintendent Lgsto 310
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Cause title — parties, addresses and appearances
ORDER BEARING REF.NO. ZA290223230924L, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-C.
ii. ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION TO THE RESPONDENT NO.1, TO KINDLY REVOKE THE IMPUGNED ORDER DATED 27.02.2023 VIDE ORDER BEARING REF.NO.ZA290223230924L, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-C, OR ALTERNATIVELY OPEN THE PETITIONER’S PORTAL AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR)
The petitioner is a proprietary concern and registered dealer under the provisions of the Central Goods and Service Tax Act, 2017 and under the provisions of the Karnataka Goods and Service Tax Act, 2017. 2. Respondent No.1 has issued a show cause notice for cancellation of the registration on the ground that the petitioner had failed to file returns. Thereafter, respondent No.1 passed summary order under Section 73(9) of the Act stating that no payment has been made within 30 days HC-KAR NC: 2025:KHC-D:8874 from the date of issuance of the notice to the tax payer. Accordingly, the impugned order is passed against the petitioner.
It is the contention of learned counsel for the petitioner that the initiation of the proceedings against the petitioner by the respondents is illegal and contrary to the provisions of the Act as no notice was given and no opportunity of hearing given to the petitioner and so also initiation of the proceedings is barred by time.
Learned counsel further contends that the reason for non-filing of the returns was due to unprecedented impact of the Corona-19 pandemic, all business operations were disrupted, resulting in severe financial distress. He relies on an order of a co-ordinate bench of this Court in Writ Petition No.107549/2024 (T-RES) contending that in the identical case, this court had allowed the petition and condoned the delay and relegated the petitioner to file an appeal under Section 107 of the CGST Act. He seeks similar order in this case. HC-KAR NC: 2025:KHC-D:8874
Per Contra, the learned AGA appearing for respondents No.1 and 4 relies upon an order of co- ordinate bench of this Court passed in Writ Petition No. 102199/2025 (T-RES) C/w. Writ Petition No.102258/2025 and contends that the present writ petition would not be maintainable as there is alternative efficacious remedy is available under Section 107 of the CGST Act. Therefore, the petitioner cannot maintain this petition; he would have to be relegated to the appellate remedy. Hence, he seeks dismissal of this petition.
I am in agreement with the learned AGA for respondents No.1 and 2 that when there is an alternative efficacious remedy is available, the petition filed under Article 226 of the Constitution of India cannot be entertained, as the parties would have to be relegated to explore and exhaust the alternative remedy available.
With regard to the contentions taken up by learned counsel for the petitioner, he can also urge all such contentions including the ground of unprecedented HC-KAR NC: 2025:KHC-D:8874 impact of the Covid-19 pandemic, all business operations were disrupted, resulting in severe financial distress before the appellate authority, same would be taken into consideration including the Judgment referred to supra before passing of any order by the appellate authority. Accordingly, I pass the following : ORDER (i) Writ petition is disposed off. (ii) Liberty is reserved to the petitioner to approach the appellate authority, if so advised. (iii) All contentions urged herein by the petitioner are permitted to be urged before the appellate authority including the ground of impact of the Covid-19 pandemic on his business for delay. Upon such presentation of the appeal, the appellate authority shall HC-KAR NC: 2025:KHC-D:8874 consider the same and pass suitable orders in accordance with law. (iv) The time spent before this Court shall be condoned. (v) This Court has not expressed any opinion on the merits of the matter. (PRADEEP SINGH YERUR) JUDGE
CKK CT-MCK List No.: 1 Sl No.: 20
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.