Writ Petition No. 889 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:10781 WP No. 889 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 889 OF 2025 (T-GT) BETWEEN: M/S NECHARA DIGITAL IMAGE, REP BY ITS PROPRIETORIX MS NALINI AGED ABOUT 41 YEARS HAVING ITS PLACE OF BUSINESS AT NO.195/2 CK PALYA HULALHALLI VILLAGE , JIGANI BENGALURU - 560 083. (BY SRI. K V SATISH., ADVOCATE) AND: …PETITIONER 1. 2. Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES. LGSTO 25 DGSTO 4, KORAMANGALA BENGALURU – 560 047. THE JOINT COMMISSIONE OF COMMERCIAL TAXES APPEALS 8 TTMC, BMTC BUILDING, KORAMANGALA BENGALURU – 560 047.
Legal Reasoning
way of this Court in exercising its jurisdiction under Articles 226 and 227 of the Constitution of India. 7. Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes. 8. The aforesaid submission of learned counsel for the petitioner is placed on record. 9.
Arguments
(BY SRI. K. HEMA KUMAR, AGA) …RESPONDENTS THIS W.P. IS FILED ARTICLES 226 AND 227 OF THE CONSTITUTIN OF INDIA PRAYING TO CALL FOR THE RECORDS AND QUASH THE ORDER OF CANCELLATION OF GST REGISTRATION DTD. 26.07.2023 AND CONSEQUENTLY THE ENDORSEMENT DTD. 05.08.2024 ALSO ISSUED BY THE R-1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 2 - NC: 2025:KHC:10781 WP No. 889 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “ (i) Call for the records. (ii) Issue a writ or order or direction in the nature of certiorari or any other appropriate writ/s by quashing the order for cancellation of Registration Form GST REG - 19, Dated 26- 07-2023 (Annexure E) and consequently quash the endorsement dated 5.8.2024 (Annexure G) issued by the Respondent No.1. (iii) Issue a writ or order or direction in the nature of certiorari or any other appropriate writ/s and quash the order dated 15.11.2024 bearing No. ZD291124060258D in (Annexure-H) passed by the Respondent No.2. (iv) Issue a writ or order or direction in the nature of certiorari or any other appropriate writ/s and direct the Respondents to activate and restore the Petitioner's GST No.29ASCPN2977R1ZQ; and permit the Petitioner to file the returns for the business already carried on by her and thus pay the SGST and CGST dues and reduce any interest burden for delayed payment in respect of business already done. - 3 - NC: 2025:KHC:10781 WP No. 889 of 2025 (v) Grant such other reliefs as this Hon'ble Court deems fit in the above circumstances of the case, in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate and subsequently, the respondent issued a show-cause notice dated 01.07.2023, which was sent to the petitioner via E-mail and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 26.07.2023 canceling the GST registration of the petitioner stating that ‘The Person does not conduct any business from declared place of business. The Petitioner filed an application for rectification of the Order of Cancellation to which the Respondent issued an Endorsement dated 05.08.2024 without considering the Rectification Application - 4 - NC: 2025:KHC:10781 WP No. 889 of 2025 stating that the Petitioner failed to file monthly returns for 6 tax periods. The Petitioner filed an appeal on 04.09.2024 and the same was dismissed as barred by limitation stating that the Petitioner had filed an Appeal after 358 days of the Order of Cancellation. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition. 4. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 5. Though the petitioner preferred an appeal belatedly and the same was dismissed as barred by limitation, in the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner. 6. In so far as dismissal of the appeal filed by the petitioner is concerned, since the same was summarily rejected as - 5 - NC: 2025:KHC:10781 WP No. 889 of 2025 barred by limitation, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the
Decision
In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-E dated 26.07.2023, the impugned endorsement at Annexure-G dated 05.08.2024 and the Impugned Order at Annexure-H dated 15.11.2024 passed by respondent Nos.1 and 2 respectively, are hereby quashed. iii. The respondents are directed to reinstate/restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date - 6 - NC: 2025:KHC:10781 WP No. 889 of 2025 tax together with interest and penalty within the aforesaid period of four weeks from the date of receipt of a copy of this order. iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. SD/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 90