2026 (9) TMI 1098

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on No. 203805 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Ganesh Subhash Chandra Kalburgi, Advocate For the Respondents : Sri. Girish Hulimani, Advocate For R1; Sri Mallikarjun Sahukar, Aga For R2 & R3 ORAL ORDER: In this petition, the petitioner seeks the following reliefs: "a) Issue a writ/ order/ direction in the natu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 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 has obtained the GST registration certificate on 08.07.2018. The respondents issued a show-cause notice dated 16.12.2024, which was sent to the petitioner and the same went unnoticed by the petitioner. Howev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. Though the petitioner preferred an appeal belatedly and the same was dismissed as barred by limitation, in the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-B dated 05.06.2025 passed by respondent No.3 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 GST returns and paying up to date tax together with interest an....