- 1 - NC: 2025:KHC:13471 WP No. 4976 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4976 OF 2025 (T-RES) BETWEEN: SRI PRAVEEN HOMBAIAH AGED ABOUT 52 YEARS, NO.844,10TH MAIN, SARASWATHIPURAM, MYSURU, KARNATAKA – 570 009. GSTIN/UIN: 29AEXPH8059P1Z7 …PETITIONER (BY SRI. K. V. VINODA KUMAR NAIDU, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX, WEST COMMITINERATE, 1ST FLOOR, BMTC BULDING BUSTAND AND COMPLEX, KANAKAPURA ROAD, BANASHANKARI, BENGALURU – 560 070. 2. THE COMMITIONER OF CENTREL TAX (APPEALS) S-1 AND S-2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011. 3. SUPERINDENT OF CENTRAL TAX LGSTO720-BENGALURU RANGE-BWD2, KARNATAKA – 585 326. …RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO CALL FOR RECORDS AND QUASH THE ORDER DATED 07.07.2023 REFERENCE NUMBER ZA2907230278084 PASSED BY RESPONDENT NO.3 IS PRODUCED AT ANNEXURE – C AND ETC. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:13471 WP No. 4976 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) Call for records; b) Issue writ/s or order or direction in the nature of certiorari or any other appropriate writ/s and quash the order dated 07.07.2023 Reference Number ZA2907230278084 passed by respondent No.3 is produced at Annexure C. c) Issue 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)- 129/2024-25-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. 29AEXPH777E1ZI: 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 respondents and perused the material on record. - 3 - NC: 2025:KHC:13471 WP No. 4976 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 hearings, consequently the respondent No.3 proceeded to pass the impugned order dated 07.07.2023, canceling the GST registration of the petitioner. Pursuant to the said order, the petitioner filed an appeal for revocation of cancellation of registration along with condonation of delay. Subsequently, on 28.12.2024, respondent No.2 passed an order rejecting the application for condonation of delay. 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. In the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause - 4 - NC: 2025:KHC:13471 WP No. 4976 of 2025 notice and to attend on the date of 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. 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. 7. The aforesaid submission of learned counsel for the petitioner is placed on record. 8. In the result, I pass the following: ORDER i. The Petition is allowed. ii. The impugned order at Annexure-C dated 07.07.2023 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 - 5 - NC: 2025:KHC:13471 WP No. 4976 of 2025 petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with applicable 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 BMC List No.: 1 Sl No.: 60