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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24805 OF 2022 (T-RES)
BETWEEN:
MR. SARAVANAN RANGASWAMY, S/O A RANGASWAMY, AGED ABOUT 48 YEARS, #345, PAZHAMURTHIR SOLAI, 2nd E MAIN, OMBR LAYOUT, KALYANANAGAR, BANGALORE, KARNATAKA - 560 043.
…PETITIONER (BY SRI. SYED JAFFER MOHIYUDDIN.,ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER (GST AND CENTRAL TAX)
Digitally OFFICE OF THE COMMISSIONER (APPEALS I)
signed by NARASIMH A GST AND CENTRAL TAX, 7TH FLOOR, MURTHY VANAMALA GST BHAVAN, LB STADIUM ROAD, Location:
HIGH TRAFFIC TRANSIT COURT OF KARNATAKA MANAGEMENT CENTRE BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU-560 071.
2. THE SUPERINTENDENT OF CENTRAL TAX RANGE-B, EAST DIVISION - 4, GST EAST COMMISSIONERATE BENGALURU - 560 071.
…RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 21.06.2022 PASSED BY RESPONDENT NO. 1 APPLICATION REFERENCE NO. (ARN), AA290122007487D, VIDE REFERENCE NO. ZA2906220700951 AT ANNEXURE- C; TO DIRECT RESPONDENT NO. 2 TO REVOKE THE CANCELLATION OF THE GST REGISTRATION OF THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN "B" GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The petitioner has called in question the first respondent's order dated 05.01.2022 for cancellation of the petitioner's GST registration. The petitioner's GST registration is cancelled on the ground that he has not filed the returns. It is submitted on behalf of the petitioner that with the issuance of Show Cause Notice on 05.01.2022, the reply is filed on 05.02.2022 explaining that the returns have not been filed for the relevant tax period because of financial constraints brought about by the onset of Covid-19. After this response, the petitioner is permitted to file returns until June 2022, and it is only thereafter the GST registration is cancelled. The petitioner is willing to file the necessary returns and also offer tax and the other demands in accordance with law. Crucially, it is argued that the petitioner's circumstances are set out in the reply dated 05.02.2022.
It is seen from the impugned order dated
05.01.2022 that except for recording that the returns have not been filed, no other reasons are assigned. If the petitioner had filed reply dated 05.02.2022 offering certain explanation, the same should have been considered and the failure to so consider renders the order dated 05.01.2022 arbitrary, and as such, this Court must interfere but on terms. Hence the following:
ORDER
The petition stands allowed quashing the order for cancellation of the GST registration dated 05.01.2022 [Annexure-C] subject to the petitioner filing within four [4] weeks from today the returns for the relevant period and also paying the tax and the other dues. If the petitioner does not file returns or pay tax and demands as aforesaid, the order of cancellation shall stand revived.
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