- 1 - NC: 2025:KHC:10753 WP No. 4938 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4938 OF 2025 (T-RES) BETWEEN: SRI KIRAN HOMBAIAH AGED ABOUT 55 YEARS, NO.844,12TH MAIN, SARASWATHIPURAM, MYSURU - 570 009. …PETITIONER (BY SRI. K V VINODA KUMAR NAIDU.,ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX WEST COMMISSIONERATE, 1ST FLOOR BMTC BULDING BUSTAND COMPLEX, KANAKAPURA ROAD BANASHANKARI BENGALURU-560 070. 2. THE COMMISSIONER OF CENTRAL TAX (APPEALS) S-1ANDS-2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU-570 011. 3. SUPERINDENT OF CENTRAL TAX LGST0720-BENGALURU RANGE-BWD2 KARNATAKA – 585 326. …RESPONDENTS (BY SRI.AKASHB.SHETTY, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS QUASH THE ORDER DATED 26.07.2023 REFERENCE NUMBER ZA290723105029L PASSED BY RESPONDENT NO.3 IS PRODUCED AT ANNEXURE C AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10753 WP No. 4938 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) Call for the records; b) Issue a writ/s or order or direction in the nature of Certiorari or any other appropriate writ/s and quash the order dated 26.07.2023 bearing No. ZA290723105029L passed by the respondent No.1 produced at Annexure-C; c) Issue a writ/s or order or direction in the nature of Certiorari or any other appropriate writ/s and quash the order dated 28.12.2024 passed in GST APPEAL No. MYS-ADC/JC(A)-130/2024-25-GST on the file of Respondent no. 2 produced at Annexure-D; d) Direct the Respondents to restore Petitioner’s GSTN registration under i.e., GST No.29AEXPH8059P1Z7; and e) Grant such other reliefs as this Hon’ble Court in the above circumstances of the case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. - 3 - NC: 2025:KHC:10753 WP No. 4938 of 2025 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 respondent No.3 issued a show-cause notice dated 09.05.2023. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before respondent No.3 for the purpose of attending personal hearing, consequently the respondent No.3 proceeded to pass the impugned order dated 26.07.2023, canceling the GST registration of the petitioner. The petitioner filed an appeal on 14.09.2024 and the same was dismissed by confirming the order passed by respondent No.3. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition. 4. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 5. Though the petitioner preferred an appeal and the same was dismissed by confirming the order passed by respondent No.3, in the light of the specific assertion on the part of the petitioner that his inability and omission to attend on all dates of - 4 - NC: 2025:KHC:10753 WP No. 4938 of 2025 hearing before respondent No.3 was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner. 6. Insofar as dismissal of the appeal filed by the petitioner is concerned, since the same was dismissed by confirming the order passed by respondent No.3, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the way of this Court in exercising its jurisdiction under Articles 226 and 227 of the Constitution of India. 7. Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes. 8. The aforesaid submission of learned counsel for the petitioner is placed on record. - 5 - NC: 2025:KHC:10753 WP No. 4938 of 2025 9. In the result, I pass the following: ORDER i. The Petition is allowed. ii. The impugned order at Annexure-C dated 26.07.2023 and the impugned order at Annexure-D dated 28.12.2024 passed by respondent Nos.3 and 2 respectively, 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 penalty and interest within the aforesaid period of four weeks from the date of receipt of a copy of this order. iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 24