- 1 - NC: 2025:KHC:16979 WP No. 12174 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.12174 OF 2025 (T-RES) BETWEEN: PRAVIT TECH LABS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. ABHILASH DV DIRECTOR, HAVING ITS OFFICE AT: 638 KADUGGUDI MAIN ROAD, KADUGODI, BENGALURU – 560 067. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: SUPERINTENDENT OF CENTRAL TAXES AND GST, CED-7 EAST DIVISION – 7, BENGALURU EAST COMMISSIONERATE BMTC BUILDING, HAL AIRPORT ROAD, DOMLUR BENGALURU – 560 071. …RESPONDENT (BY SRI. AKASH B.SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING REFERENCE NO.ZA2908240571757 ISSUED UNDER FORM GST REG-19 DTD. 13.08.2024 (ANNX-A) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:16979 WP No. 12174 of 2025 ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ/order/directions as deemed fit by this Hon’ble Court to direct to quash the Impugned Order bearing Reference No.ZA2908240571757 issued Form GST REG- 19 dated 13.08.2024 (ANNEXURE-A); (b) Issue a writ in the nature of Certiorari or another writ/order/directions as deemed fit by this Hon’ble Court to direct to quash order bearing reference No.ZA291124034613R issued under Form GST REG-05 dated 08.11.2024 (ANNEXURE-B) rejecting the application for revocation passed by the Respondent; (c) Consequently, direct the respondent to restore the petitioner’s GST Registration; (d) Grant such other orders or directions as deemed fit in the facts and circumstances of the case in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner had obtained the GST registration Certificate on 03.08.2022 and the respondent on 11.06.2024 issued a show-cause notice calling upon for - 3 - NC: 2025:KHC:16979 WP No. 12174 of 2025 explanation as to why the GST registration of the petitioner should not be cancelled. It is further submitted that the petitioner’s erstwhile Director, who was entrusted with the work of tax and audit compliances had failed to discharge his duties. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice and consequently, the respondent proceeded to pass the impugned order dated 13.08.2024 cancelling the GST registration of the petitioner stating that the petitioner had not filed its monthly returns for continuous period of 6 months. The petitioner filed an application for revocation of the order of cancellation, upon which the respondent issued a Show Cause Notice dated 23.10.2024 calling upon the petitioner to produce requisite documents. Since, the petitioner did not produce requisite documents, respondent proceeded to pass the order dated 08.11.2024 rejecting the application for revocation. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition. 4. In the light of the specific assertion on the part of the petitioner that his inability and omission to submit reply to the Show Cause Notice was due to bonafide reasons, unavoidable - 4 - NC: 2025:KHC:16979 WP No. 12174 of 2025 circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner. 5. Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file returns and also pay up-to-date taxes. 6. The aforesaid submission of learned counsel for the petitioner is placed on record. 7. In the result, I pass the following: ORDER i. The petition is hereby allowed. ii. The impugned order at Annexure – A dated 13.08.2024 and the impugned order of rejection at Annexure – B dated 08.11.2024 passed by respondent are hereby quashed. iii. The respondents are directed to reinstate / restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing - 5 - NC: 2025:KHC:16979 WP No. 12174 of 2025 GST returns and paying up-to-date tax together with interest and penalty within a period of four weeks from the date of receipt of a copy of this order. iv. It is needless to state that this order is made in the peculiar / special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 107