Shri Nazirahammadkhan S/O Jikariakhan Pathan Vs Assistant Commissioner and

OFFICE OF JOINT COMMISSIONER CENTRAL TAX TRAFFIC TRANSIT, MANAGEMENT CENTRE, BMTC BUILDING, 4^TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE-560071,

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REPRESENTED BY JOINT COMMISSIONER, CENTRAL TAX (APPEALS).

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UNION OF INDIA, THROUGH THE PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.134-A, NORTH BLOCK, NEW DELHI-110001.

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…RESPONDENTS

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(BY SRI. GIRISH S. HULMANI, ADVOCATE FOR R1 & R2; SRI. VENKATESH M. KHARVI, ADVOCATE FOR R3)

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2 - NC: 2025:KHC-D:8376 WP No. 103292 of 2025

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HC-KAR

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

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a) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION, QUASHING THE ORDER DATED 06.06.2022 BEARING NO.ZA290622022178K PASSED BY RESPONDENT NO.1 (ANNEXURE -A) AND THE ORDER DATED 30.04.2025 PASSED IN GST APPEAL NO.622/2024-25 A-II (JC) BY RESPONDENT NO.2 (ANNEXURE -D).

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b) ISSUE A DIRECTION TO THE RESPONDENT NO.1 AND 2 TO RESTORE THE PETITIONER’S GST REGISTRATION (GSTIN:29AKDPP2961J1ZR) AND ETC.

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THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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ORAL ORDER

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(PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR)

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This petition is filed by the petitioner seeking to quash the order dated 06.06.2022 bearing No.ZA290622022178K passed by the respondent No.1 vide Annexure-A and the order dated 30.04.2025 passed in GST Appeal No.622/2024-25 A-II (JC) by respondent No. 2 vide Annexure-D and a direction to respondent Nos.1 and 2 to restore the petitioner’s GST registration (GSTIN:29AKDPP2961J1ZR).

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3 - NC: 2025:KHC-D:8376 WP No. 103292 of 2025

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HC-KAR

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It is the case of the petitioner that he is engaged in letitimate business activities and obtained the GST registration certificate bearing GSTIN:29AKDPP2961J1ZR. Due to financial difficulties and health issues, he could not pay the GST and hence respondent No.1 issued a showcause notice dated 04.05.2022 to which the petitioner submitted a reply on 04.06.2022. As the petitioner was not in a position to appear before respondent No.1, due to bona fide reasons and unavoidable circumstances, respondent No.1 proceeded to pass the impugned order dated 06.06.2022 canceling the GST registration of the petitioner which order was challenged before this Court in Writ Petition No.105933/2024 and it came to be disposed of on 20.01.2025 granting liberty to approach the appellate Authority. The petitioner filed an appeal before respondent No.2 and respondent No.2 by order dated 30.04.2025 dismissed the appeal as barred by limitation. Aggrieved by the impugned orders, the petitioner is before this Court.

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4 - NC: 2025:KHC-D:8376 WP No. 103292 of 2025

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HC-KAR

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Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

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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 of his inability to attend on the dates of hearing before respondent No.1 due to bona fide reasons and unavoidable circumstances, hence, in view of the above, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner.

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Insofar as dismissal of the appeal filed by the petitioner is concerned, since the same was summarily rejected as barred by limitation, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the way of this Court in exercising its jurisdiction under Articles 226 and 227 of the Constitution of India.

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5 - NC: 2025:KHC-D:8376 WP No. 103292 of 2025

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HC-KAR

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Learned counsel for the petitioner submits that, the petitioner would file the returns and also pay up to date taxes. Learned counsel relies on the order passed by the Co-ordinate Bench of this Court in Writ Petition No.21725/2024¹ wherein in similar circumstances, this Court has quashed the impugned orders and the respondents were directed to restore the GST registration subject to the petitioner paying up to date tax. On these grounds, he seeks to quash the impugned orders.

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Learned counsel for the respondents do not dispute that the citation relied on by the petitioner squarely applies to the present case on hand.

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The aforesaid submissions of learned counsel for both the parties are placed on record.

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Under the circumstances, I pass the following:

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ORDER

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i. This petition is allowed.

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1 Sri. T.V. Basavaraju v. Superintendant of Central Tax and another.

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Disposed of on 28.08.2024

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6 - NC: 2025:KHC-D:8376 WP No. 103292 of 2025

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HC-KAR

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ii. The impugned orders dated 06.06.2022 bearing No.ZA290622022178K passed by the respondent No.1 vide Annexure-A and the order dated 30.04.2025 passed in GST Appeal No.622/2024-25 A-II (JC) by respondent No. 2 vide Annexure-D are hereby quashed.

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iii. Respondent Nos.1 and 2 are directed to restore the GST registration bearing GSTIN:29AKDPP2961J1ZR of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax within a period of four weeks from today.

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Sd/(PRADEEP SINGH YERUR) JUDGE

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Kmv

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CT-MCK

Shri Nazirahammadkhan S/O Jikariakhan Pathan v. Assistant Commissioner and

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Shri Nazirahammadkhan S/O Jikariakhan Pathan v. Assistant Commissioner and

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