- 1 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 1ST DAY OF DECEMBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 109059 OF 2025 (T-RES) BETWEEN: SHRI. SURESH KUMAR SINGH, PROPRIETOR OM SAI ENTERPRISES, AGE. 55 YEARS, OCC. BUSINESS, R/O. 145/1A1 SHIRAHATTI MAIN ROAD, SHIRAHATTI, GADAG 582 120, GSTIN 29HJVPS3239G1ZB …PETITIONER (BY SRI. NAINA R. NERLI, ADVOCATE) AND: 1. THE JOINT COMMISSIONER (APPEALS), OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE APPEALS NO.71, CLUB ROAD, BELAGAVI – 590 001. 2. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GADAG B RANGE, DHARWAD DIVISION, BULLA BUILDING, GUJJAR BASADI, MAIN ROAD, GADAG 582 103. …RESPONDENTS ( BY SRI. M.B. KANAVI, CGSC.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION AND QUASH THE IMPUGNED ORDER-IN-APPEAL NO. BGM- PBB-JC-135-2025-26-GST DATED 17.10.2025 PASSED BY RESPONDENT NO.1 AND THE CANCELLATION ORDER IN FORM GST REG-19 DATED 17.12.2024, TO THE EXTENT THEY DENY THE PETITIONER’S RIGHT OF APPEAL AND CONTINUATION OF GST REGISTRATION VIDE ANNEXURE – C; 2) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO RESTORE AND ACTIVATE THE PETITIONERS GST REGISTRATION BEARING GSTIN Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 29HJVPS3239G1ZB, IN VIEW OF THE SUBSEQUENT COMPLIANCE AND PAYMENT OF ALL STATUTORY DUES BY THE PETITIONER AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: “1. Issue a writ of certiorari or any other appropriate writ, order or direction and quash the impugned Order-in- Appeal No. BGM-PBB-JC-135-2025-26-GST dated 17.10.2025 passed by Respondent No.1 and the cancellation order in form GST REG-19 dated 17.12.2024, to the extent they deny the petitioner’s right of appeal and continuation of GST registration vide Annexure – C; 2. Issue a writ of mandamus directing the Respondents to restore and activate the petitioners GST registration bearing GSTIN 29HJVPS3239G1ZB in view of the subsequent compliance and payment of all statutory dues by the petitioner; 3. Pass such other writ, order or direction as this Hon’ble Court deems fit, proper and necessary in the interest of justice and equity, including protecting the petitioner from further adverse proceedings during the pendency of this petition.” 2. Heard Sri. Naina R. Nerli learned counsel appearing for the petitioner and the learned CGSC Sri. M.B. Kanavi appearing for the respondents. 3. Learned counsel appearing for the parties in unison would submit that, the issue in the lis stands covered by - 3 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 judgment rendered by this Court in W.P. No.108419 of 2025 disposed off on 24th November 2025. This Court held as follows: 1. The Petitioner is before this Court seeking the following prayer: a. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing No. Appeal No.GST-364/2025-26/B-917, dated 26.08.2025, passed by respondent no.3 vide Annexure-D for the tax period 2019-20, to the petition. b. Pass such other Order or further Orders as this Hon’ble Court may deems fit in the facts circumstances of this case, in the interest of justice and equity. 2. The learned counsel to the petitioner submits the issue in the lis stands answered by this Court in Writ Petition No.108239/2025 disposed on 05.11.2025 which reads as follows: 1. The petitioner is before this Court seeking the following prayer: a. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing Appeal No.GST-462/2024-25/b- 1065, dated 03.01.2025, passed by respondent No.2 vide ANNEXURE-D, to the petition. b. Issue writ of Mandamus or like in the nature of directing the Respondent no.1 and 2 to pass the order on merits of the case. c. Pass such other Order or further Orders as this Hon’ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity. 2. Heard the learned counsel Sri.H.R.Kambiyavar, appearing for petitioner, learned - 4 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 AGA-Sri.T.Hanumareddy, appearing for respondents No.1 to 3 and learned counsel Sri.M.B.Kanavi, appearing for respondent No.4. 3. The petitioner is a proprietorship concern registered under the Provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’ for short) and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the KGST Act’ for short). The issue relates to the issuance of a show-cause notice as to why the registration of the petitioner should not be cancelled. The cancellation ensued upon the authority not being satisfied with the petitioner's reply. The petitioner then seeks to file an appeal invoking Section 107 of the CGST Act, which was rejected on the ground of limitation. 4. In identical circumstances, this Court has permitted appeals to be filed despite the delay in Writ Petition No.101618 of 2025 decided on 29.10.2025, wherein this Court has held as follows. 1. “Petitioner is before this Court seeking the following prayer: a. “Issue Writ of Certiorari or in the like nature of certiorari quashing the impugned order bearing no. Appeal No. GST-227/2024-25/B- 491, dated 30/09/2024, passed by respondent no. 2. vide ANNEXURE-C, to the petition. b. Consequently or in the like nature of certiorari quashing the impugned order bearing no. ACCT/A- 5/RECTIFICATION/2023-24 dated 21.11.2023, passed by respondent no. 1 vide ANNEXURE-A. c. Pass such other order of further orders as this Hon’ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity.” 2. The learned counsel appearing for the petitioner submits that the petitioner - 5 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 notwithstanding the fact of payment of complete tax, the assessment is drawn against him, against which an appeal is preferred and the appeal is rejected on the sole ground of delay. 3. The learned counsel submits that the issue in the lis stands answered by the judgment rendered by this Court in Writ Petition No.107549/2024 disposed of on 21.01.2025. 4. In the light of the issue standing answered by this Court and that of the Division Bench in Writ Appeal No.100608/2025, the petition deserves to succeed in the same direction that is issued while disposing of Writ Petition No.107549 of 2024. 5. For the aforesaid reasons, the following: ORDER i. Writ petition is allowed in part. ii. The petitioner is permitted to file an appeal against the cancellation of registration before the Appellate Authority within four weeks from the date of the receipt of this order. iii. In the event, the appeal is preferred within four weeks as aforesaid, it shall be considered on its merit and not reject the appeal on the ground of limitation. iv. In the event, the petitioner would not prefer an appeal within four weeks as permitted above, the benefit of the order rendered in the subject petition would not be available to the petitioner. Ordered accordingly.” 5. In the light of the Appellate Authority being directed to consider the appeal on its merits, - 6 - HC-KAR NC: 2025:KHC-D:16893 WP No. 109059 of 2025 the impugned order of the Appellate Authority is hereby set aside. 6. All other contentions are left open to be urged before the Appellate Authority. 3. In the light of the issue being similar and the learned AGA not disputing the position as is considered by this Court in Writ Petition No.108239/2025, the subject petition stands disposed on the same terms. 4. Accordingly, the following order: In the light of the Appellate Authority being directed to consider the appeal on its merit, the impugned order of the Appellate Authority is hereby set aside. All other contentions are left open to be urged before the Appellate Authority.” 4. In the light of the issue standing covered by the judgment passed by this Court (supra) on all its fours and on the same reasons, the subject petition also stands disposed. 5. In the light of the Appellate Authority being directed to consider the appeal on its merit, the impugned order of the Appellate Authority is hereby set aside. All other contentions are left open to be urged before the Appellate Authority.” Sd/- (M.NAGAPRASANNA) JUDGE Kmv CT-ASC