- 1 - NC: 2025:KHC:15974 WP No. 11553 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11553 OF 2025 (T-RES) BETWEEN: M/S. SAVITHRI SIDDAPURA RAMANNA W/O SIDDAPURA RAMANNA AGED ABOUT 63 YEARS 32ND CROSS, NO.570, 11TH MAIN ROAD, JAYANAGAR 4TH BLOCK, BENGALURU 560011. …PETITIONER (BY SMT. NEHA ATUL ALUR, ADV. FOR SRI. ATUL KRISHNA RAO ALUR, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS SECRETARY DEPARTMENT OF FINANCE GOVERNMENT OF KARNATAKA AMBEDKAR VEEDHI BENGALURU - 560 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3 2ND FLOOR, TTMC, BMTC BUILDING SHANTINAGAR BENGALURU - 560027. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO)-090 4TH T BLOCK EAST, 4TH BLOCK, Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15974 WP No. 11553 of 2025 JAYANAGAR, TTMC, BENGALURU-560011. …RESPONDENTS (BY SRI. K HEMA KUMAR, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A. ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER OF CANCELLATION ISSUED UNDER FORM GST REG-19 DATED 16/3/2023 MARKED AT ANNEXURE-C BEARING REF NO. ZA290323069001W IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. 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) Issue a writ in the nature of certiorari quashing the order of cancellation issued under FORM GST REG-19 dated 16.03.2023 marked at Annexure-C bearing Ref.No.ZA290323069001W insofar as the Petitioner is concerned. (b) Issue a Writ in the nature of certiorari quashing the order passed by the Respondent No.2 bearing No.JCCT (Appeals)-3/T.No. 1335/2024-25 dated 30.10.2024 at Annexure-D insofar as the Petitioner is concerned. (c) Issue a Writ or writ in the nature of Certiorari directing the Respondent to restore - 3 - NC: 2025:KHC:15974 WP No. 11553 of 2025 the GST registration bearing GSTIN:29AIHPR7700D2Z6. (d) Issue Writ of Mandamus or writ in the nature of Mandamus directing the Respondent No.3 to admit the appeal and to pass the orders on merits, in view of the law declared by this Hon’ble Court. (e) Issue writ of Mandamus or writ in the nature of Mandamus directing the Respondent No.3 to condone the delay in filing the appeal by the petitioner for the assessment period 2017-18 and decide the case on merits. (f) Issue any other writ or direction that may be deemed fit in the facts and circumstances of the instant case in the interests of justice, including the cost of the writ petition. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 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 09.07.2018, the respondent issued a show-cause notice dated 14.01.2023, which was - 4 - NC: 2025:KHC:15974 WP No. 11553 of 2025 sent to the petitioner via email and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 16.03.2023 cancelling the GST registration of the petitioner stating that reply was not filed. The Petitioner filed an application for rectification of the Order of Cancellation to which the Respondent issued an Endorsement dated 01.10.2024 without considering the Rectification Application stating that the Petitioner failed to file monthly returns for 2020-21 tax period. The Petitioner filed an appeal on 10.09.2024 and the same was dismissed as barred by limitation stating that the Petitioner had filed an Appeal after 454 days of the Order of Cancellation. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition. - 5 - NC: 2025:KHC:15974 WP No. 11553 of 2025 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 belatedly and the same was dismissed as barred by limitation, in the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice 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. In so far as dismissal of the appeal filed by the petitioner is concerned, since the same was summarily rejected as barred by limitation, the said order cannot constitute merger of original order of cancellation and consequently, cannot come in the way of this Court in - 6 - NC: 2025:KHC:15974 WP No. 11553 of 2025 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. 9. In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-C dated 16.03.2023, the impugned endorsement dated 01.10.2024 passed by respondents 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 interest and - 7 - NC: 2025:KHC:15974 WP No. 11553 of 2025 penalty 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 MPK CT:bms List No.: 1 Sl No.: 79