- 1 - HC-KAR NC: 2025:KHC-D:16493 WP No. 108802 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 26TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108802 OF 2025 (T-RES) BETWEEN: SHRI. SUNIL VAMANRAO KULKARNI, AGE: 50 YEARS, OCC: BUSINESS, R/O: 4TH CROSS, VIDYANAGAR, BAIOLHONGAL, DIST. BELAGAVI. …PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI DIVISION, BELAGAVI 2. THE ASSISTANT COMMISSIONER, LGSTO 410, BAILHONGAL-591102. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI-590001. …RESPONDENTS (BY SRI.T.HANUMAREDDY, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ORDER DATED 18.10.2025 PASSED BY RESPONDENT NO.1 THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI DIVISION, VIDE ANNEXURE-H, ALSO QUASH THE ORDER DATED 26.08.2024 PASSED BY THE RESPONDENT NO.2 ASSISTANT COMMISSIONER LGSTO 410- BAILHONGAL AND RESTORE THE GST REGISTRATION. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:16493 WP No. 108802 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) The petitioner is before this Court seeking the following prayers: I. Issue a writ of certiorari and quash the impugned order dated 18.10.2025 passed by Respondent No.1 the Joint Commissioner of Commercial Taxes (Appeals) Belagavi Division, vide Annexure-H; also quash the order dated 26.08.2024 passed by the respondent no.2 Assistant Commissioner LGSTO 410-Bailhongal and restore the GST registration. II. Issue any other writ, order or direction to which the petitioner is found to be entitled to. 2. Heard Shri Sangram S.Kulkarni, learned counsel appearing for the petitioner, Shri T.Hanumareddy, learned HCGP appearing for the respondents and have perused the material on record. 3. Learned counsel appearing for the parties in unison would submit that, the issue in the lis stands covered by judgment rendered by this Court in W.P. No.21592 of 2025, disposed on 14th August 2025. This Court held as follows: “6. The contention of the petitioner is that he has not received the Show Cause Notice and therefore, no reply was submitted. All these were projected before the Appellate Authority. In the light of the submission that the petitioner did not receive the Show Cause Notice - 3 - HC-KAR NC: 2025:KHC-D:16493 WP No. 108802 of 2025 even and had not submitted his reply, the matter though would be remitted to the Appellate Authority as per the challenge, the matter should now go back to the stage at which the reply to the Show Cause Notice has to be submitted by the petitioner. As the contention for the delay is that he was not aware of the notice at all, the petitioner therefore now shall submit a reply to the Show Cause Notice within four weeks from the date of receipt of the copy of this order and the authority shall pass necessary orders upon consideration of the reply to the Show Cause Notice. All other remedies to the petitioner subsequent to the said order shall remain open.” 4. In the light of the issue standing covered by the judgment passed by this Court (supra), the subject petition also stands disposed insofar as condonation of delay in filing the appeal is concerned. Sd/- (M.NAGAPRASANNA) JUDGE VNP / CT: ANB List No.: 1 Sl No.: 43