- 1 - HC-KAR NC: 2025:KHC-D:11655 WP No. 104450 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.104450 OF 2025 (T-RES) BETWEEN: M/S. BHAGYALAXMI SWA SAHAY SANGH, 1ST FLOOR, 353, CHENDAKE BUILDING, HAJARE GALLI, NAGANUR, BELAGAVI-591241. GSTIN 29AALAB7929FIZC. &PETITIONER (BY SRIYUTHS. PUNEET I. BADIGER AND RONALD J.H, ADVOCATES) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND LGSTO 400-NIPPANI DGSTO, BELAGAVI, KARNATAKA. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI-560027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560001. &RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R3) Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11655 WP No. 104450 of 2025 THIS WRIT PETITION IS FILED UNDER ORDER 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO; I. ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER DTD.24.10.2024 IN APPEAL NO. GST-622/2024-25 PASSED BY RESPONDENT NO. 2 VIDE ANNEXURE C AND CONSEQUENTLY ALLOW THE PETITION IN THE INTEREST OF JUSTICE AND EQUITY; II. ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION DIRECTING THE RESPONDENT NO. 1 TO KINDLY REVOKE THE IMPUGNED ORDER DATED 20.04.2024 VIDE ORDER BEARING REF. NO.(ARN). AA290324038041M, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: i. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order dtd. 24.10.2024 in Appeal No. GST-622/2024-25 passed by respondent No. 2 vide ANNEXURE C and consequently allow the petition in the interest of justice and equity. ii. Issue Writ of Mandamus or in the like nature of Mandamus or direction directing the respondent No. 1 to kindly revoke the impugned order dated 20.04.2024 vide order bearing ref. no. (ARN). AA290324038041M, passed by respondent no. 1 vide ANNEXURE A. iii. Issue any other order or direction as this Hon9ble court deems fit in the circumstances of the case, in the interest of justice and equity. - 3 - HC-KAR NC: 2025:KHC-D:11655 WP No. 104450 of 2025 2. The grievance of the petitioner is that post the cancellation of the GST registration of the petitioner, the petitioner having submitted an application for renewal of the said registration, the same has been rejected by order dated 24.10.2024. 3. Learned counsel for the petitioner submitted that when the application for cancellation of the GST registration was made, the petitioner was under the impression that it would be for a temporary purpose and whenever the petitioner wanted to continue the business, he could revive the registration. 4. Per contra, learned Additional Government Advocate appearing for respondents-State would contend that once an application for cancellation of registration had been filed by the petitioner, the respondents have carried out all the due formalities thereof and cancelled the registration and as such, now the same cannot be revived. However, learned AGA fairly - 4 - HC-KAR NC: 2025:KHC-D:11655 WP No. 104450 of 2025 submits that if an application is made by the petitioner for fresh registration, the same would be considered without reference to the cancellation of the earlier GST registration. 5. In that view of the matter, I am of the considered opinion that the submission of learned AGA answers the grievance of the petitioner and as such, I pass the following: ORDER i. The petition is disposed of reserving liberty to the petitioner to file necessary application for fresh GST registration, which shall be considered and necessary orders passed in terms of the applicable law. ii. Insofar as any ICT dues are concerned as regard the registration which has been cancelled, liberty - 5 - HC-KAR NC: 2025:KHC-D:11655 WP No. 104450 of 2025 is reserved to the petitioner to obtain such ICT benefits, if so available. Sd/- (SURAJ GOVINDARAJ) JUDGE AM/- CT:PA List No.: 1 Sl No.: 69