Siddegowda Kumar Vs the Additional Commissioner of Commercial Tax

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SETTING ASIDE THE ORDER OF CANCELLATION OF REGISTRATION DATED 15.03.2019 VIDE REF NO. ZA290319038810D PASSED BY THE RESPONDENT I.E. THE ADDL. COMMISSIONER OF STATE TAX COPY OF THE ORDER OF CANCELLATION DATED 15.03.2019 ENCLOSED AND MARKED AS ANNX-A AND ETC.

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:35427 WP No. 26546 of 2025

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

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ORAL ORDER

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The petitioner is before this Court, seeking the following

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prayer:

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"i. Issue a writ of Mandamus or any other direction or writ for setting aside the Order of Cancellation of Registration dated 15/03/2019 vide Reference No ZA290319038810D passed by Respondent i.e., the Additional Commissioner of State Tax. Copy of the Order of Cancellation dated 15.03.2019 enclosed and marked as Annexure-A.

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ii. Issue a writ of Mandamus or any other direction or writ for setting aside the Show Cause notice issued under Section 73(1) of the CGST Act dated 28.12.2023 by the Respondent vide Office File No ACCT.LGSTO-070/t./2023-24. Copy of the Show Cause notice dated 28.12.2023 is enclosed and marked as Annexure-B.

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iii. Pass any order, or direction as deemed fit in the facts and circumstances of the case including cost in the interest of justice and equity."

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Heard Sri. Ravi Shankar S.V., learned counsel

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appearing for the petitioner, Smt. Jyoti M. Maradi, learned HCGP appearing for the respondent and have perused the material on record.

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NC: 2025:KHC:35427 WP No. 26546 of 2025

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HC-KAR

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Learned counsel appearing for the petitioner and the respondent in unison would submit that the issue in the lis stands answered by the judgment rendered by the Co-ordinate Bench of this Court in W.P.No.5198/2025 dated 28.02.2025, wherein it has held as follows:

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"Heard Smt.Veena.J.Kamath, learned counsel for the petitioner and Sri. K.Hemakumar, learned Additional Government Advocate for the respondent. Perused the writ petition papers.

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Learned counsel for the petitioner submits that the petitioner is before this Court under Article 226 of the Constitution of India, questioning the correctness and legality of the order dated 16.10.2022 (Annexure-A) cancelling petitioner’s GST registration. It is further submitted that the petitioner was issued with show-cause notice dated 02.12.2021 calling upon the petitioner as to why his GST registration should not be cancelled. Further, learned counsel submits that while passing the cancellation order, there is no consideration of the objection filed by the petitioner. Learned counsel submits that the impugned order is bereft of reasons and it is not a speaking order. Learned counsel would submit that the petitioner is ready and willing to file returns and also pay tax dues with interest and penalty. Thus, it is prayed for allowing the writ petition.

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Per contra, learned AGA Sri. K.Hemakumar would submit that the petitioner is before this Court nearly after two years from the date of cancellation of GST registration and he submits that there is no bonafide in the writ petition. Further, learned AGA would submit that there is no reason assigned for approaching this Court belatedly and he also submits that the reply said to have been submitted to the show-cause notice is also not placed on record. Thus, he prays for passing an appropriate order.

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NC: 2025:KHC:35427 WP No. 26546 of 2025

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HC-KAR

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Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file returns and to pay tax dues along with interest and penalty.

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The petitioner was issued with show-cause notice dated 02.12.2021, calling upon the petitioner to explain as to why his GST registration should not be cancelled for non-filing of returns for continuous period of six months. Petitioner submitted that he has filed objection to the show-cause notice but the same has not been placed on record. However, a perusal of the impugned order of cancellation indicates filing of objection by the petitioner to the show-cause notice. But the respondent-Authority while cancelling the GST registration of the petitioner under impugned order dated 16.10.2022 has failed to consider the reply of the petitioner. When a reply is submitted, the Authorities considering the same, at least should assign reasons as to why explanation submitted by the Assessee would not be acceptable. Moreover, the petitioner has come forward to file returns and to pay the tax dues with interest and penalty. Hence, I pass the following:

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ORDER

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(a) Writ petition is allowed ;

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(b) Annexure-A, order bearing No.ZA291022057420Z dated 16.10.2022 cancelling GST registration of the petitioner is quashed ;

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(c) Four weeks time granted to the petitioner to file returns and also to pay tax dues along with interest and penalty. If the petitioner fails to pay the tax dues and returns as directed above, the cancellation order would revive after four weeks.

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(d) Registration of the GST be restored forthwith."

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NC: 2025:KHC:35427 WP No. 26546 of 2025

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HC-KAR

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In the light of the order passed by the Co-ordinate Bench of this Court (supra) and for the reasons aforementioned, the following:

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ORDER

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(i) The Writ Petition is allowed. (ii) Annexure-A, order bearing No.ZA290319038810D dated 15.03.2019 cancelling GST registration of the petitioner is quashed;

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(iii) Four weeks time granted to the petitioner to file returns and also to pay tax dues along with interest and penalty. If the petitioner fails to pay the tax dues and returns as directed above, the cancellation order would revive after four weeks.

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(iv) Registration of the GST be restored forthwith.

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Sd/(M.NAGAPRASANNA)

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JUDGE

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SJK List No.: 1 Sl No.: 482 CT-SG

Siddegowda Kumar v. the Additional Commissioner of Commercial Tax

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Siddegowda Kumar v. the Additional Commissioner of Commercial Tax

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