Due process must be followed in tax administrative actions; cancellation of registration and blocking of ITC must allow opportunity for compliance, with lapsing statutory limits leading to quashing of such orders.

ORDER :

S.R.KRISHNA KUMAR, J.

1. In these petitions, the petitioner seeks the following reliefs:

In W.P No.29461/2024

“a) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order dated 23.07.2024 Annexure – B issued by Respondent No.3 for cancellation of Registration.

b) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order dated 10.07.2024 issued by Respondent No.2 Blocking of ITC.

c) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Orders dated 28.08.2024 and dated 29.08.2024 Annexures – G to J issued by Respondent No.1 provisionally attaching the Bank Accounts.

d) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India directing the Respondents not to levy interest, penalty and late fee for delayed filing of returns and delayed payment of GST.

e) Pass such other order or direction as deemed fit and proper by this Hon'ble Court in the facts and circumstances of the case.”

In W.P No.28950/2024

“a) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order ZA290724095765S dated 23.07.2024 Annexure – C issued by Respondent No.3 for cancellation of Registration.

b) Issue a Writ of certiorari or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order dated 10.07.2024 Annexure ‘F’ issued by Respondent No.3 Blocking of ITC.

c) Issue a Writ of certiorari or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Orders both GEXCOM/AE/INV/GST/4236/2024-AE-O/o Pr COMMR- CGST-Mysuru Annexure G and Annexure H dated 29.08.2024 issued by Respondent No.1 provisionally attaching the Bank Accounts.

d) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India directing the Respondents not to levy interest, penalty and late fee for delayed filing of returns and delayed payment of GST.

e) Pass such other order or direction as deemed fit and proper by this Hon'ble Court in the facts and circumstances of the case.”

In W.P No.29143/2024

“a) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order ZA290824058679O dated 14.08.2024 Annexure – B issued by Respondent No.2 for cancellation of Registration.

b) Issue a Writ of certiorari or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Orders dated 29.08.2024 and 28.08.2024 issued by Respondent No.1 provisionally attaching the Bank Accounts.

c) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India directing the Respondents not to levy interest, penalty and late fee for delayed filing of returns and delayed payment of GST.

d) Pass such other order or direction as deemed fit and proper by this Hon'ble Court in the facts and circumstances of the case.”

In W.P No.29860/2024

“a) Issue a Writ of Mandamus or any other appropriate Writ Order or direction under Article 226 of the Constitution of India quashing the and setting aside the Order dated 17.08.2024 Annexure – C issued by Respondent No.3 for cancellation of Registra