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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Subhash – Appellant
Versus
Principal Commissioner Of Central Tax – Respondent
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
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
GST registration cancellation quashed as arbitrary for ignoring proprietor's ill-health causing temporary business halt, issuing vague unreasoned show-cause notices, and passing mechanical orders wit....
GST registration cancellation quashed subject to compliance with tax payment, return filing, and ITC scrutiny conditions.
The court established that a GST registration can only be cancelled based on a valid application, and erroneous cancellations due to technical issues must be rectified.
Point of Law : Restoration of registration with retrospective effect, the authorities shall see that petitioner may not face any hurdle in filing his returns for the months of August 2021 to March 20....
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