- 1 - NC: 2025:KHC:13732 WP No.9356 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 02ND DAY OF APRIL, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.9356 OF 2025 (T-RES) BETWEEN: M/S. SAFAN FASTENERS GROUND, SURVEY NO.206/2, B.H. ROAD, OPP. HP PETROL BUNK, AMANIKERE, TUMAKURU, KARNATAKA - 572 101. (GSTIN 29DMSPK0180E1ZU) (A PROPRIETARY CONCERN, REGISTERED UNDER THE GST ACTS, REP. BY SRI. WAHEED ULLA KHAN, S/O AYUB KHAN, AGED ABOUT 24 YEARS). …PETITIONER (BY SRI. Y.C. SHIVAKUMAR, ADVOCATE) AND: 1. THE SUPERINTENDENT RANGE-DND7, NORTH COMMISSIONERATE, CENTRAL GST OFFICE, NO.59, 1ST FLOOR, H.M.T. BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032. 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-35, SOUTH ZONE, ROOM NO.102, 1ST FLOOR, VTK-02, RAJENDRANAGARA, KORAMANGALA, BENGALURU - 560 0047. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2) Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13732 WP No.9356 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION BEARING REFERENCE NO.ZA290325026992A DATED 06.03.2025 ISSUED BY THE SUPERINTENDENT, RANGE- DND7, H.M.T. BHAVAN 1ST FLOOR, BELLARY ROAD, GANGANAGAR BENGALURU - 560 032 THE RESPONDENT NO.1 HEREIN, AS AT ANNEXURE-A; AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, 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 following relief: "A. Issue a Writ of Certiorari or any other writ or Order or direction in the nature of Certiorari quashing the impugned "Show Cause Notice for Cancellation of Registration" bearing reference No.ZA290325026992A dated 06.03.2025 issued by the Superintendent, Range- DND7, HMT Bhavan, 1st Floor, Bellary Road, Ganganagar, Bengaluru - 560 032, the respondent No.1 herein, as at Annexure-A; B. Issue a Writ of Mandamus or any other writ or Order or direction in the nature of Writ of Mandamus revoking the suspension of registration of the Petitioner bearing No.GSTIN 29DMSPK0180E1ZU order in the impugned show cause notice bearing reference No.ZA290325026992A dated 06.03.2025 as at Annexure-A; - 3 - NC: 2025:KHC:13732 WP No.9356 of 2025 C. Grant any other relief that this Hon'ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity." 2. After arguing for some time, learned counsel for the petitioner submits that, since the petitioner has already submitted reply dated 07.03.2025 (Annexure-F) to the impugned Show Cause Notice at Annexure-A dated 06.03.2025, the present petition may be disposed of directing the respondent No.1 to consider the said reply made by the petitioner as well as other pleadings/documents to be submitted by the petitioner and dispose of the proceedings as expeditiously as possible. 3. The said submission of learned counsel for the petitioner is placed on record. 4. Accordingly, Writ Petition stands disposed of, directing the petitioner to appear before the respondent No.1 on 15.04.2025 without awaiting further notice from the respondent No.1 and submit additional pleadings / documents etc., to the respondent No.1, who shall consider the same by providing a sufficient and reasonable opportunity to the petitioner and conclude the proceedings within a period of one month from 15.04.2025. 5. Further, it is directed that, in the event, if the respondent No.1 does not pass appropriate orders within a period of one month from 15.04.2025 as stated above, the impugned Show Cause Notice dated - 4 - NC: 2025:KHC:13732 WP No.9356 of 2025 06.03.2025 (Annexure-A) to an extent that, it purports / seeks to suspend the registration of petitioner shall stand automatically revoked and GST registration of the petitioner shall stand reinstated / restored without further orders. SD/- (S.R.KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 22