Ram Construction vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is aggrieved by the decision of the respondent to cancel the Goods and Services Tax registration. The decision to cancel is dated 18.07.2024 [Annexure - C]. The petitioner's registration is cancelled because it did not file Returns for six consecutive months.
Mr. Renukaprasad C M, the learned counsel for the petitioner, Mr. Jeevan J. Neeralgi, a learned Standing counsel for the respondent, are heard for disposal of the petition with Mr. Renukaprasad C M stating that the petitioner will file all Returns and offer taxes, interest and penalty. It transpires from the submissions that there would be no impediment for an assessee to file the Returns, offer taxes, interest and penalty. HC-KAR NC: 2026:KHC:26142 In this Court's considered view, it should follow from this that if the petitioner files up-to-date Returns and offers all taxes, interest and penalty [subject to all due verification], there must be revocation of the decision to cancel the registration. This Court must also record that this Court's consistent view has been to permit an assessee to file up-to-date Returns, offer taxes, interest and penalty directing revocation of registration subject to all just verification. Hence, the following:
ORDER
The petition is allowed-in-part with liberty to the petitioner to file up-to-date Returns, offer taxes, interest and penalty within a period of four [4] weeks from today calling upon the respondent to revoke the cancellation of registration if the petitioner files up-to-date Returns HC-KAR NC: 2026:KHC:26142 and offers all taxes with interest and penalty subject to all just verification. (B M SHYAM PRASAD) JUDGE
RB
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.