- 1 - HC-KAR NC: 2025:KHC:50445 WP No. 35738 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35738 OF 2025 (T-RES) BETWEEN: 1. M.K. PONNAPPA S/O M.P. KUSHALAPPA AGED ABOUT 29 YEARS PROPRIETOR KAMADHENU CONSTRUCTIONS 1ST FLOOR, SY. NO. 72/1, 72/2 72/2B1 AND 73, WARD-1 BLOCK-7, MURNAD ROAD-3A T. VIRAJPET -571 218. KODAGU DISTRICT …PETITIONER (BY SRI. KASHINATH KALMATH, ADVOCATE) AND: 1. JURISDICTION OFFICER SGSTO 301 VIRAJPET -571 218. KODAGU DISTRICT. …RESPONDENT (BY SMT. JYOTHI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER FOR CANCELLATION OF REGISTRATION DATED 25-03- 2024 ISSUED IN FORM GST REG-19 IN REFERENCE NO.ZA290324144258F (ANNEXURE- G) ISSUED BY THE RESPONDENT IN THE PETITIONERS CASE AND ETC. Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50445 WP No. 35738 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned HCGP accepts notice for respondent. 2. In this petition, the petitioner seeks the following reliefs: "(i) The petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a writ of certiorari or in the nature of Writ of Certiorari quashing the order for cancellation of registration dated 25.03.2024 issued in Form GST REG-19 in reference no.ZA290324144258f (Annexure-"G") issued by the Respondent in the Petitioner's case. (ii) The petitioner most respectfully prays that this Hon'ble High Court may be pleased to direct the Respondent to permit the petitioner to submit the returns by revoking the order for cancellation of registration dated 25.03.2024 in Form GST REG-19 in reference No.ZA290324144258F for the period from 01.07.2023. (iii) This Hon'ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon'ble High Court may deem it fit to grant in the facts and circumstances of the petitioner's case." - 3 - HC-KAR NC: 2025:KHC:50445 WP No. 35738 of 2025 3. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 4. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 24.12.2019. The respondent issued a show-cause notice dated 06.02.2024, which was sent to the petitioner and the same went unnoticed by the petitioner as there was no business activities and due to ill-health. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 25.03.2024 cancelling the GST registration of the petitioner. Aggrieved by the impugned order, the petitioner is before this Court by way of the present petition. 5. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 6. In the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause - 4 - HC-KAR NC: 2025:KHC:50445 WP No. 35738 of 2025 notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner. 7. Learned counsel for the petitioner submits that if the impugned order of cancellation is set-aside, the petitioner would file the returns and also pay up to date taxes. 8. The aforesaid submission of learned counsel for the petitioner is placed on record. 9. In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-G dated 25.03.2024 passed by respondent is hereby quashed. iii. The respondent is directed to reinstate/restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with interest and penalty within the - 5 - HC-KAR NC: 2025:KHC:50445 WP No. 35738 of 2025 aforesaid period of four weeks from the date of receipt of a copy of this order. iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 7