The Superintendent Of Central Tax Is Permitted To Pass Suitable Orders For Revocation Of The Cancellation Of The GST Registration On Filling Returns : Karnataka High Court

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns. This was in the case of M/s S P Metals Versus Assistant Commissioner Of Commercial Taxes (Writ Petition No. 1135 Of 2023) and was presided over by a single judge bench of JUSTICE B M SHYAM PRASAD.


The petitioner is aggrieved by the first respondent’s order dated 30.11.2022 (Annexure-C). The first respondent by this order has cancelled the petitioner’s GST registration. The petitioner also seeks direction to revoke the cancellation and for certain other reliefs. The petitioner’s case is that the second respondent visited his business premises on 11.10.2022 and seized certain invoices/documents under a mahazar. The second respondent called him to his office on 15.11.2022 purportedly for investigation, but he was then arrested. He was in judicial custody from 16.11.2022 until he was admitted to bail and released on 08.12.2022. In the meanwhile, the first respondent has allegedly issued Show Cause Notice on 17.11.2022 to the petitioner alleging that he has issued invoices and bills without actual supply of either goods or services in violation of the provisions of the Central Goods and Services Tax Act, 2017 and the Rules thereunder to enable wrongful availing or utilizing input tax credit or refund of tax.


The Court held that, “The second respondent – the Superintendent of Central Tax – is permitted to pass suitable orders for revocation of the cancellation of the registration, if the petitioner files Returns for the relevant period for which returns have to be filed. The petitioner shall be at liberty to file returns within a period of four [4] weeks from the date of receipt of a certified copy of this order, and if the returns are accordingly filed, the second respondent shall pass suitable orders within a period of two [2] weeks therefrom.”




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