- 1 - NC: 2025:KHC:7546 WP No. 1205 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 1205 OF 2025 (T-RES) BETWEEN: M/S. SURYA SERVICES A PROPRIETORSHIP FIRM, REP. BY SRI. MASILMANI JOSEPH XAVIER BENEDICT, 70 YEARS, NO. 5, 1ST MAIN, SRIKANTESHWARA NAGAR, OPP. CARMAL SCHOOL, NANJANGUD TOWN, MYSORE, KARNATAKA-571 301 …PETITIONER (BY SRI. PRAVEEN. G., ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS), MYSORE DIVISION, SESHADRI BHAVAN, DIWAN ROAD, MYSORE-570 024. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO -191, NANJANGUD, MYSORE DISTRICT, KARNATAKA - 571 301. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER OF CANCELLATION OF GST REGISTRATION DATED 03-03-2023 VIDE REF. NO.7A2903230140623 PASSED BY RESPONDENT NO.2 AT ANNEXURE-B AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:7546 WP No. 1205 of 2025 CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard Sri. Praveen.G., learned counsel for the petitioner and Sri. K.Hemakumar, learned Additional Government Advocate for the respondents. Perused the writ petition papers. 2. Learned counsel for the petitioner would submit that the petitioner is before this Court under Article 226 of the Constitution of India, questioning Annexure-B dated 03.03.2023, cancellation of registration of GST and also Appellate Order at Annexure-F dated 11.09.2024. He submits that the petitioner is Proprietor of M/s.Surya Services, suffered from serious health issues and also undergone Angiogram on 19.10.2023. In the said process, he could not file returns for certain period, due to which, order at Annexure-B dated 03.03.2023 came to be passed cancelling the GST registration. Learned counsel further submits that the appeal filed also came to be dismissed on the ground of delay. It is further submitted that the petitioner is ready and willing to comply with the provisions and he is ready to file returns and also pay tax dues. Learned counsel would further submit that as the petitioner was - 3 - NC: 2025:KHC:7546 WP No. 1205 of 2025 suffering from health issues, he could not reply to the show- cause notice dated 30.01.2023 and impugned order at Annexure-B, cancellation order is an ex-parte order. Hence, learned counsel would pray for an opportunity to file objection and also to clear tax liability. 3. Per contra, learned AGA would submit that as the petitioner failed to file returns continuously for more than six months and failed to deposit tax dues and also failed to reply to the show-cause notice, impugned order cancelling registration of GST is passed. 4. Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that the order of cancellation at Annexure-B dated 03.03.2023 requires interference. 5. Admittedly, the petitioner who was suffering from health issues and who had undergone Angiogram, though received show-cause notice dated 30.01.2023, could not respond to the show-cause notice. The petitioner admits that due to his health issues, he could not file returns continuously for more than six months and also to deposit the tax liability. - 4 - NC: 2025:KHC:7546 WP No. 1205 of 2025 The petitioner undertakes to file returns and also to clear the tax liability. Since the cancellation of registration of GST would have adverse effect on the petitioner and since the cancellation is an ex-parte order, I deem it appropriate to provide an opportunity to the petitioner to file returns within four weeks from today and also to pay the tax dues. 6. Hence, the following: ORDER a) Writ petition stands disposed of. b) Order for cancellation of registration bearing No.ZA2903230140623 dated 03.03.2023 (Annexure-B) stands quashed. c) Respondents are directed to restore the GST registration forthwith. d) The petitioner is granted four weeks time to file returns and to pay the tax dues. e) Failing to comply with the above, cancellation order shall stands revived. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 4