Jesu Navin Nishchal Vs Assistant Commissioner of Commercial Taxes

JESU NAVIN NISHCHAL PROPRIETOR, JNN AND CO GSTIN 29AIUPN8672K1Z2 1ST FLOOR, 3,4,5,6,337, MERCY, 2ND CROSS ROAD, NEAR RKM TENT HOUSE, RAYASANDRA, BENGALURU – 560099

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Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

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…PETITIONER

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(BY SRI. E.I. SANMATHI., ADVOCATE)

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AND:

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ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-015, BENGALURU

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COMMISSIONER OF COMMERCIAL TAXES GANDINAGAR, C.R. BUILDING, BANGALORE-560001

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NC: 2026:KHC:30915 WP No. 15265 of 2026

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HC-KAR

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…RESPONDENTS

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(BY SRI. K. HEMA KUMAR, AGA)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE ORDER IN FORM GST REG-19 DATED 15.09.2023 BEARING REF NO.ZA290923060205H PASSED BY ASSISTANT COMMISSIONER OF, LGSTO 015BENGALURU-FIRST RESPONDENT HEREIN CANCELLING THE PETITIONERS GST REGISTRATION (ANNEXURE- D) PASSED BY THE 1ST RESPONDENT; ISSUE A WRIT OF CERTIORARI QUASHING THE ORDER IN FORM GST REG-05 BEARING REF NO.ZA2907240192779 PASSED BY ASSISTANT COMMISSIONER LGSTO 015BENGALURU DATED 05.07.2024 REJECTING REVOCATION (ANNEXURE-F) PASSED BY THE RESPONDENT NO.1.

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

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NC: 2026:KHC:30915 WP No. 15265 of 2026

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

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ORAL ORDER

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The petitioner, a proprietary concern, has impugned the order dated 15.09.2023. The first respondent, by this impugned order, has cancelled the petitioner's GST Registration on the ground that the petitioner has failed to furnish Returns for the period 2021-22. The petitioner has applied for revocation of the cancellation of the registration, and the first respondent has rejected even this application by the order dated 05.07.2024 observing that the petitioner's response is not within the time specified.

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The petitioner's case is that a similar proceeding was initiated for the tax period between March and August 2023, but the proceedings were dropped and the cancellation of the registration revoked when the petitioner filed its returns. Mr. E. I. Sanmathi, the learned counsel for the

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4 - NC: 2026:KHC:30915 WP No. 15265 of 2026

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HC-KAR

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petitioner, relying upon these circumstances canvasses that if the first respondent had extended an opportunity either with ensuring that the Show Cause Notice was served on the petitioner or while considering the petitioner's application for revocation, the petitioner could have filed returns showing bona fides and failure in these regards has resulted in a denial of reasonable opportunity.

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Mr. K. Hema Kumar submits that the

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petitioner, as a registered taxpayer is under an obligation to file the returns without waiting for initiation of proceedings to file the returns and that this Court may consider that this is not the first instance that the petitioner is found wanting in filing the returns. The learned Additional Government Advocate argues for a just order in the circumstances to ensure that the petitioner is prompted to file the returns as required.

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5 - NC: 2026:KHC:30915 WP No. 15265 of 2026

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HC-KAR

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4. This Court must opine that there must be

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an opportunity to the petitioner to file its returns because if the returns are filed and verified, the obligations in law could be examined and the cancellation of the registration would cause complete disruption of the petitioner's business. Further, the order of cancellation and rejection of the application for revocation are without considering the reasons that could be offered by the petitioner. As such, this Court intervenes under Article 226 of the Constitution of India to pass the following:

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ORDER

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[a] The petition is allowed. [b] The first respondent's orders dated 15.09.2023 [ Annexure - D ] and 05.07.2024 [ Annexure - F ] are quashed restoring the proceedings to the stage of Show Cause Notice reserving liberty to the petitioner file response to the Show Cause

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