- 1 - NC: 2025:KHC:18010 WP No. 13214 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13214 OF 2025 (T-RES) BETWEEN: M/S PARIK TRADERS, REPRESENTED BY ITS PROPRIETOR SMT. MONIKA PARIK, WIFE OF ARVIND KUMAR THAKUR, HAVING ADDRESS AT NO. 10, 4TH MAIN ROAD, 4TH CROSS, VASANTHAPPA BLOCK, GANGANAGAR, R T NAGAR POST, BANGALORE – 560 032. …PETITIONER (BY SRI. ANIRUDHA R. NAYAK, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001. 2. THE SUPERINTENDENT OF CENTRAL TAX, RANGE CND5, NORTH DIVISION-5, GST NORTH COMMISSIONERATE, NO. 59, 1ST FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. 3. THE SUPERINTENDENT OF CENTRAL TAX, RANGE AND5, NORTH DIVISION 5, GST NORTH COMMISSIONERATE, NO 59. 1ST FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:18010 WP No. 13214 of 2025 4. THE JOINT COMMISSIONERATE OF CENTAL TAX BENGALURU NORTH COMMISSIONERATE, NO 59, 1ST FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. …RESPONDENTS (BY SRI. TIMMANNA BHAT, ADV. FOR R1; SRI. JEEVAN J. NEERALGI, ADV. FOR R2 TO R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR A WRIT OR ORDER OR DIRECTION IN THE NATURE OF WRIT OF WRIT OF CERTIORARI AND SET ASIDE THE SHOW CAUSE NOTICE IN FORM GST REG-17 VIDE REFERENCE NO.ZA2909242390431E DTD-27.09.2024 (ANNEXURE-C) ISSUED BY THE RESPONDENT NO.3 AS BAD IN LAW AND ETC. THIS PETITION, COMING ON FOR ORDER, 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 of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the show cause notice in Form GST REG-17 vide Reference No. ZA290924239043E dated 27.09.2024 (Annexure-C) issued by the Respondent No.3 as bad in law. b) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the Order for cancellation of Registration vide Reference No.ZA291024039401X dated 10.10.2024 (Annexure-D) passed by the Respondent No.3 as bad in law. c) Issue a writ or certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the - 3 - NC: 2025:KHC:18010 WP No. 13214 of 2025 Impugned order vide Reference Number: ZA2903250839822 dated 17.03.2025 (Annexure-B) passed by the Respondent No.2 as bad in law. d) Issue any other direction or grant any other relief, as deemed fit in the facts and circumstances of this case, in the interest of justice. e) Issue a direction to provide for the cost of this petition.” 2. Heard learned counsel for the petitioner, learned counsel for respondent No.1 and learned counsel for respondent Nos.2 and 3 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 invited my attention to the impugned order at Annexure-B dated 17.03.2025, whereby the application for revocation/cancellation of the GST registration of the petitioner was rejected by respondent No.2 by passing the impugned cryptic, laconic, unreasoned and non-speaking order. In this context, learned counsel also pointed out as per the pleadings and documents produced by the petitioner, the petitioner would be entitled to revocation of his GST cancellation and non- consideration of the same would vitiate the impugned order, which - 4 - NC: 2025:KHC:18010 WP No. 13214 of 2025 deserves to be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh, in accordance with law, bearing in mind the documents produced by the petitioner in the present petition. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. Though several contentions have been urged by both sides in support of their respective claims, a perusal of the impugned order at Annexure-D dated 10.10.2024 will indicate that the same is cryptic, laconic, non-speaking and unreasoned order, which is violative of principles of natural justice, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondent for reconsideration afresh, in accordance with law. 6. In the result, I pass the following: ORDER i. The petition is allowed. - 5 - NC: 2025:KHC:18010 WP No. 13214 of 2025 ii. The impugned order at Annexure-D dated 10.10.2024 passed by respondent No.3 is hereby set side. iii. The matter is remitted back to respondent No.3 for reconsideration afresh, in accordance with law, bearing in mind the pleadings and documents of the petitioner produced along with the application for revocation of GST registration as well the pleadings documents produced before this Court. iv. Liberty is reserved in favour of the petitioner to produce additional pleadings and documents etc., which shall be considered by the respondent, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 47