Javeed Pasha Vs Superintedent of Central Tax (Karnataka High Court)
The Karnataka High Court partly allowed a petition challenging the cancellation of GST registration and the rejection of an application for revocation of cancellation. The GST registration had been cancelled by an order dated 13.04.2026 following a show cause notice alleging that the petitioner was not conducting business from the declared place of business and was wrongfully availing Input Tax Credit (ITC). The subsequent application for revocation was rejected on 08.05.2026 after officers reported that no business activity was found at the premises during an inspection conducted on 26.03.2026.
The petitioner contended that he was out of town due to family issues during the relevant period and had not been served with the show cause notice. The respondents submitted that the matter could be reconsidered in the revocation proceedings.
The High Court observed that whether the petitioner had ceased business operations or had temporarily closed the premises for personal reasons was a factual issue requiring examination of the documents submitted by the petitioner. The Court noted that several applications and documents filed along with the revocation request had not been considered. Holding that the rejection order dated 08.05.2026 suffered from non-consideration of relevant materials, the Court quashed that order and restored the proceedings for fresh consideration after granting the petitioner a personal hearing.
