6/15/25, 12:52 AM Sri Suvarna Enterprises vs The Superintendent Of Central Tax on 23 April, 2024
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Karnataka High Court
Sri Suvarna Enterprises vs The Superintendent Of Central Tax on 23 April, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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6/15/25, 12:52 AM Sri Suvarna Enterprises vs The Superintendent Of Central Tax on 23 April, 2024
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NC: 2024:KHC:16085
WP No. 25464 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF APRIL, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 25464 OF 2023 (T-RES)
BETWEEN:
SRI SUVARNA ENTERPRISES
(A PROPRIETORSHIP CONCERN
REPRESENTED BY ITS PROPRIETOR
SRI CHANDRA KIRAN PAICHUR NARAYANA)
AGED ABOUT 37 YEARS
NO V-76, ROOM NO.2, JALSOOR
GRAM PANCHAYATH, SULLIA TALUK
DAKSHINA KANNADA-574 239.
...PETITIONER
(BY SRI. PRADYUMNA HEJIB.,ADVOCATE)
AND:
THE SUPERINTENDENT OF CENTRAL TAX
SULLIA RANGE
MANGALORE EAST DIVISION
II FLOOR, AMAR COMPLEX
Digitally signed by
NEAR KSRTC BUS STAND
LEELAVATHI S R PUTTUR-574 201.
Location: HIGH ...RESPONDENT
COURT OF
KARNATAKA (BY SRI. JEEVAN.J.NEERALGI.,ADVOCATE)
THIS W.P IS FILED UNDER ARTICLE 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED
ORDER BEARING REFERENCE NO.ZA290123036946D DTD
10.01.2023 ANNEXURE-C PASSED BY THE RESPONDENT AND TO
DIRECT HIM TO REVOKE THE CANCELLATION OF THE GST
REGISTRATION OF THE PETITIONER.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE
COURT MADE THE FOLLOWING:
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NC: 2024:KHC:16085
WP No. 25464 of 2023
ORDER
In this petition, petitioner seeks the following reliefs:
"WHEREFORE, it is respectfully prayed that this Hon'ble Court be pleased to :
(a) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or
any other writ or writs as deemed fit by this Hon'ble Court to direct to quash the impugned order bearing Reference
No.ZA290123036946D dated 10.01.2023[Annexure-C] passed by the Respondent and to direct him to revoke the
cancellation of the GST registration of the Petitioner.
(b)Grant such other order or direction as deemed as deemed fit in the facts and circumstances of the case in the interest of
justice."
2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.
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6/15/25, 12:52 AM Sri Suvarna Enterprises vs The Superintendent Of Central Tax on 23 April, 2024
3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on
record, learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause
and on account of e-mail ID of the petitioner being inoperative and non-functional, the petitioner could not submit the GST
returns for a NC: 2024:KHC:16085 continuous period of six months, as a result of which, the respondents issued a Show Cause
Notice dated 09.12.2022, which culminated in the impugned order at Annexure-C dated 10.01.2023 thereby canceling GST
registration of the petitioner. Aggrieved by the said order of cancellation of GST registration, petitioner filed a statutory appeal
under Section 29 of the CGST Act, 2017 before the Appellate Authority, which was dismissed as barred by limitation since the
same was filed beyond the prescribed period of four months. In this context, learned counsel for the petitioner submits that the
petitioner is ready to deposit pending tax amount along with interest subject to availment of Input Tax Credit and as such, it is
necessary that the impugned order passed by the original authority canceling registration of GST is set aside and matter
remitted back to respondent for consideration of the request for revocation of GST cancellation of the petitioner by providing
an opportunity in favour of the petitioner.
4. Per contra, learned counsel for the respondent would support the impugned order and submits that there is no merit in the
petition and that the same is liable to be dismissed.
NC: 2024:KHC:16085
5. A perusal of the material on record will indicate that it is no doubt true that the appeal preferred by the petitioner before the
Appellate Authority was dismissed as barred by limitation. In this context, a perusal of the order of the Appellate Authority
dated 12.10.2023 will indicate that the merits of the claim of the petitioner for revocation of the GST cancellation has not been
examined by the Appellate Authority, which has proceeded to summarily dismiss the appeal as barred by limitation. It is
needless to state that if an appeal is dismissed as barred by limitation, it is no appeal in the eye of law and dismissal of the
appeal as barred by limitation would not result in merger of the order of the original authority with the order of the Appellate
Authority. In other words, if an appeal is dismissed as barred by limitation, the order of the original authority would still remain
and would not merge with the order-in-appeal and order of the original authority would be capable of being challenged under
Article 226 of the Constitution of India subject to all exceptions in law.
6. Under these circumstances, merely because appeal preferred by the petitioner was dismissed by the Appellate Authority vide
impugned order at Annexure - D dated 31.08.2023, NC: 2024:KHC:16085 it cannot be said that this Court is denuded of its
power or jurisdiction to examine the claim of the petitioner under Article 226 of the Constitution of India or to examine the
legality, validity and correctness of the order of the original authority under Article 226 of the Constitution of India.
7. The next point for consideration is whether any indulgence is to be shown to the petitioner in the facts and circumstances of
the instant case so as to enable the petitioner to seek revocation of the GST cancellation in its favour. In this context, it is
relevant to state that the petitioner has specifically contended that its inability and omission to file its returns within the
prescribed / stipulated period was due to bonafide reasons, unavoidable circumstances and sufficient cause. Under these
circumstances, in the light of the specific assertion on the part of the petitioner that petitioner would pay the entire outstanding
tax dues together with interest subject to availment of Input Tax Credit and in the peculiar / special facts and circumstances of
the instant case, I deem it just and appropriate to exercise my jurisdiction under Article 226 of the Constitution of India and set
aside the impugned Order-in-original at Annexure - C dated 10.01.2023 and NC: 2024:KHC:16085 remit the matter back to the
respondent for consideration of the claim of the petitioner for revocation of GST cancellation after providing sufficient and
reasonable opportunity to the petitioner.
8. In the result, I pass the following:
ORDER
(i) The petition is hereby allowed.
(ii) The impugned order at Annexure - C dated 10.01.2023 passed by the respondent, is hereby set aside.
(iii) Matter is remitted back to the respondent for consideration of the claim of the petitioner for revocation of GST cancellation
of the petitioner - Society.
(iv) Liberty is reserved in favour of the petitioner to file pleadings, documents, etc., to the respondent, who shall provide
sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.
(v) Petitioner undertakes to appear before the respondent on 13.05.2023.
NC: 2024:KHC:16085
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6/15/25, 12:52 AM Sri Suvarna Enterprises vs The Superintendent Of Central Tax on 23 April, 2024
(vi) Immediately upon petitioner appears before the respondent and filing pleadings, documents, etc., the respondent, shall hear
and pass appropriate orders on the claim of the petitioner within a period of three months from 13.05.2023.
Sd/-
JUDGE DHA
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