Case Law Details
S P Matals Vs Superintndent of Central Tax (Karnataka High Court)
Karnataka High Court in the case of revocation of cancellation of the registration for non-filing of returns, allowed the petition and directed Superintendent of Central Tax to pass suitable order for revocation in case pending returns are furnished by petitioner within a period of four weeks.
Facts- The petitioner is aggrieved by the first respondent’s order. The first respondent by this order has cancelled the petitioner’s GST registration. The petitioner 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.
Conclusion- The petition is allowed. 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.
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