- 1 - NC: 2025:KHC:4059 WP No. 30287 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 30287 OF 2024 (T-RES) BETWEEN: LIKITH ENTERPRISES (A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SRI. MADHU KUMAR G.K, AGED ABOUT 38 YEARS, HAVING OFFICE AT OLD CHEVROLET SHOW ROOM SHANKAMATT ROAD, SHIVAMOGGA-577 201 …PETITIONER (BY SRI. SRIVATSA RAO, ADVOCATE FOR SRI. PRADYUMNA G.H., ADVOCATE) AND: THE SUPERINTENDENT OF CENTRAL TAX SHIVAMOGGA NORTH RANGE SHIVAMOGGA DIVISION, 6TH CROSS, ASHWATH NAGAR OFF: SAVALANGA ROAD, SHIVAMOGGA-577 204 …RESPONDENT (BY SRI. ARAVIND CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING REFERENCE NO. ZA291023017873M DATED 06.10.2023 (ANNEXURE-C) PASSED BY THE RESPONDENT AND TO DIRECT HIM TO RESTORE THE PETITIONERS GST REGISTRATION AND ETC. Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:4059 WP No. 30287 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard learned counsel Sri. Srivatsa Rao for Sri. Pradyumna.G.H., learned counsel for the petitioner and Sri. Aravind Chavan, learned counsel for the respondent. Perused the entire writ petition papers. 2. The petitioner is before this Court under Article 226 of the Constitution of India, with a prayer to quash impugned order bearing No.ZA291023017873M dated 06.10.2023 (Annexure-C) by which, the petitioner's GST registration is cancelled for non-filing of returns and with a prayer to direct the respondent to restore the petitioner's GST registration. 3. Learned counsel for the petitioner would submit that the petitioner has not filed returns from February-2023 till date and show-cause notice dated 05.09.2023 (Annexure-B) was issued asking the petitioner to reply for the Notice within 30 days for failure to furnish returns for continuous period of six months. The petitioner failed to furnish any show-cause and - 3 - NC: 2025:KHC:4059 WP No. 30287 of 2024 as such impugned order at Annexure-C dated 06.10.2023 is passed canceling the registration of the GST of the petitioner. 4. Learned counsel for the petitioner would further submit that the petitioner would file returns and is agreeable to pay the liability including up to date interest and penalty. In this regard, learned counsel places reliance on the decisions of the Co-ordinate Bench in W.P.No.30281/2024 dated 10.12.2024 and W.P.No.21341/2022 dated 10.11.2022 and prays to allow the petition. 5. Learned counsel Sri. Aravind Chavan for the respondent-Revenue would submit that admittedly the petitioner has not filed returns from February-2023 onwards and opportunity provided to the petitioner for filing objection, is not utilized. However, he submits that if the petitioner is ready to pay the entire dues along with penalty and interest, this Court may consider and pass appropriate order. 6. Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, in the facts and circumstances of the present case, I am of the view that since the petitioner is ready to file returns and ready to deposit - 4 - NC: 2025:KHC:4059 WP No. 30287 of 2024 entire GST dues along with interest and penalty, the impugned order of cancellation dated 06.10.2023 requires to be quashed. No doubt, the petitioner was given an opportunity by issuing show-cause notice dated 05.09.2023 (Annexure-B), the petitioner has not utilized the opportunity given to him but however he has come forward to pay entire dues along with penalty and interest. 7. In similar circumstances, in W.P.No.30281/2024 dated 10.12.2024 and W.P.No.21341/2022 dated 10.11.2022, Coordinate Bench has taken note of the explanation submitted by the petitioner therein and condoned the delay in making the payment and filing returns. In the instant case also the petitioner has stated that till January-2023, he has adhered to the GST provisions and paid applicable tax. Subsequently, from February-2023, due to extenuating circumstances he could not file returns and pay tax. However, in the petition he has stated that he is desirous to revive his business and as such undertakes to discharge the outstanding GST liability with interest. 8. In view of the above circumstances, the following: - 5 - NC: 2025:KHC:4059 WP No. 30287 of 2024 ORDER (a) Writ petition is hereby allowed; (b) Impugned order bearing No.ZA291023017873M dated 06.10.2023 (Annexure-C) cancellation of the GST registration of the petitioner is quashed. (c) The respondent is directed to restore the GST registration in favour of the petitioner forthwith without any delay. (d) The petitioner is also permitted to pay GST returns, which shall be considered by the respondent subject to the petitioner paying all outstanding dues to the respondent within one month from today. Thereafter, the respondent shall proceed further in accordance with law. (e) It is made clear that in the event the dues are not paid within one month from today, the direction issued in the present order would not enure to the benefit of the petitioner. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 15