- 1 - HC-KAR NC: 2025:KHC-D:14320 WP No. 107894 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 107894 OF 2025 (T-RES) BETWEEN: JAI HANUMAN CATERING SERVICES, 1656, LAKAMANAHALLI, DHARWAD – 580 004, R/BY ITS PROPRIETOR, SMT. KAVITA BHIMAPA BAJANTRI, AGED ABOUT 48 YEARS, GSTIN 29BLGB9761F2ZV …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE SUPERINTENDENT LGSTO 310, D. C. COMPOUND, DHARWAD – 580 001. 2. GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE APPEALS, NO.71, CLUB ROAD, BELAGAVI. 3. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560 001. 4. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, REVENUE, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. …RESPONDENTS (BY SMT. KIRTILATA R. PATIL, ADVOCATE FOR RESPONDENT/STATE) VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench Date: 2025.10.28 15:45:55 +0530 - 2 - HC-KAR NC: 2025:KHC-D:14320 WP No. 107894 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER BEARING DIN NO. 20250957CT0000712928 DATED 23.09.2025, VIDE ANNEXURE-E PASSED BY RESPONDENT NO.2 AND IMPUGNED FROM GST APL-04 DATED 29.09.2025, VIDE ANNEXURE-E1 PASSED BY RESPONDENT NO.2 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. 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 DIN No. 20250957ct0000712928 dated 23.09.2025, vide Annexure-E passed by respondent no.2 and impugned FROM GST APL-04 dated 29.09.2025, vide Annexure-E1 passed by respondent no.2. B. Pass such other Order or further Orders 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 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 - HC-KAR NC: 2025:KHC-D:14320 WP No. 107894 of 2025 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. - 4 - HC-KAR NC: 2025:KHC-D:14320 WP No. 107894 of 2025 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. Sd/- (M.NAGAPRASANNA) JUDGE KGK/CT-ASC List No.: 1 Sl No.: 88