Karnataka HC Orders Officials to Restore Petitioner’s GST Registration After Unjust Cancellation

The Karnataka High Court in a judgment asked the GST ( Goods and Services Tax ) Department to restore the GST registration of the applicant within four weeks, following an unjust cancellation. The court remarked that the department committed a factual error.

The applicant, A R Venugopal who suffered from the GST registration cancellation as of the alleged non-submission of a reply to a SCN on October 20, 2020, contested the same decision in court.

The applicant asked to either quash the order of cancellation, direct reconsideration for revocation or condone any delay in filing the revocation application.

The counsel of the applicant claimed that the cancellation had consequences in difficulty since the applicant due to improper health was unable to operate the business without GST registration, which resulted in a late answer. Even after providing a response to the Show Cause Notice (SCN) dated November 3, 2020, the GST registration was cancelled incorrectly due to non-response.

Answering that the Additional Government Advocate repeated distinct contentions requested in the statement of objections and furnished that no merit in the petition was there and it is obligated to get dismissed.

Read Also: GSTIN Cancelled Due to Non-filing Returns, Karnataka HC Orders for Filing Revocation as per GST Notification

Justice S R Krishna Kumar assessed the cancellation order and concluded that the GST Department had made an error in fact by canceling the registration after they had obtained the petitioner’s reply.

It was remarked by the court that the same error asked to set aside the order of cancellation and reinstating the GST registration, subsequently, the HC asked the GST registration to be restored within 4 weeks, furnished that the applicant files all the due returns and pays the obligated taxes.

Case TitleA.R. Venugopal P W D Contractor Vs. Assistant Commissioner of Commercial Taxes
CitationWrit Petition No. 9370 OF 2024 (T-RES)
Date06.09.2024
For Petitioner bySMT. Vanaja M R.
For Respondent BySri. Hema Kumar
Karnataka High CourtRead Order
Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.

Recent Posts

No GST Returns Will Be Accepted If Filed More Than 3 Years Past Their Due Date

An advisory has been released by the Goods and Services Tax Network (GSTN) which notifies…

12 hours ago

Delhi HC: Two Judgment Orders Against One SCN Cannot Be Accepted for the Same Period

It was cited by the Delhi HC that the two adjudication orders against one SCN…

14 hours ago

CBDT Allows Electronic Filing of Forms 3CEDA and 3C-O Via Notification No. 5/2024

The Central Board of Direct Taxes (CBDT) in an update for the taxpayers via the…

15 hours ago

October 2024 Records the 2nd Highest GST Collection, Driven by Domestic Sales

In October, Gross GST collection surged to 9% to Rs 1.87 lakh crore, the second…

17 hours ago

UP AAR: GST Will Be Levied on the Installation of Electricity Distribution Systems by DISCOMs

Goods and Services Tax (GST) is to get paid on the procurement of materials and…

2 days ago

Bombay HC Quashes Rejection Order for Voluntary GST Cancellation Due to Lack of Stated Reasons

The Bombay High Court carried that as the revocation orders for the registration cancellation on…

3 days ago