- 1 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37287 OF 2025 (T-RES) BETWEEN: SRI KARIMANGALA MUNISWAMY SREERAMA S/O. SRI KARIMANGALA MUNISWAMY, AGED ABOUT 64 YEARS, PROPRIETOR, M/S. K.M.SREERAMA CIVIL WORKS, CONTRACTOR, NO.2042/1, CAMPING GROUND, KOLAR ROAD, BANGARPET. …PETITIONER (BY SRI. SAMPATH BAPAT VINAYAKA RAO., ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF COMMERCIAL TAXES, VIDHANA SOUDHA, DR. B.R.AMBEDKAR VEEDHI, BENGALURU-560 001. REPRESENTED BY ITS SECRETARY 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, (VIGILANCE-36), II FLOOR, A BLOCK, ROOM NO.202, V.T.K.-2 BUILDING, KORAMANGALA, BENGALURU-560 047. 3. THE COMMERCIAL TAX OFFICER, AUDIT AND RECOVERY DIVISION, BANGARPET, DVO-4, KORAMANGALA, BENGALURU-560 047. …RESPONDENTS Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 (BY SRI. HEMAKUMAR.K, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER DATED 4.2.2025 AT ANNEXURE-C PASSED BY THE 2ND RESPONDENT AND CONSEQUENTIALLY QUASH THE ORDER OF CANCELLATION OF GST OF THE PETITIONER AND RESTORE THE GST REGISTRATION BEARING NO. CTO/VIGILA NCE- 36/INS/2024-25/4642 DTD 4.2.2025., ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks following reliefs: i) Issue a writ of certiorari or any other appropriate order or direction to quash order dated 4.2.2025 at Annexure-C passed by the 2nd respondent and consequentially quash the order of cancellation of GST of the petitioner and restore the GST registration; Bearing No.CTO/WinFLANCE-36. /INS-12024-25/4642 dated. 4/2/25 ii) Issue writ of certiorari or any other appropriate order or direction to quashing the recovery proceedings as per Annexure-D; Bearing No. JCCT(wig) CTO (vig) -36. Asign. - Audit 125/2025-26 Detech.31/10/25 iii) Issue writ of mandamus or any other appropriate order or direction directing the respondents to revoke cancellation of GST registration and allow the petitioner to file GST return and pay the tax dues along with applicable fee; and iv) Pass such other and further order as this Hon'ble Court deems fit in the facts and circumstances of the case, in the interest of justice. - 3 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of material on record will indicate that the third respondent issued a show-cause notice dated 05.08.2024 under Sections 74 r/w Section 75, 122 and Section 50 of the KGST Act r/w Rule 142 of KGST Rules r/w Section 6 of CGST Act r/w Section 4 and 20 of IGST Act and relevant provisions of GST (Cess) Act. Since the petitioner did not submit his reply to the said show-cause notice, the third respondent proceeded to pass the impugned order dated 04.02.2025 under Section 74(9) of the KGST Act, 2017 confirming the total demand of Rs.2,49,822/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that he was not aware of any of these proceedings until Railways informed him about the blocking of his GST account and hence could not submit replies/ documents to the show- - 4 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 cause notice dated 05.08.2024 and resultantly could not contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show- cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 5. Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit - 5 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders dated 04.02.2025 and 21.10.2025 and remitting the matter back to the third respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 05.08.2024. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 04.02.2025 and 21.10.2025 passed by the third respondent under Section 74(9) of the KGST Act, 2017 at Annexure – C is hereby set aside. (iii) The matter is remitted back to the third respondent for reconsideration afresh in accordance with law from the stage of - 6 - HC-KAR NC: 2025:KHC:52224 WP No. 37287 of 2025 petitioner submitting its reply to the notice dated 05.08.2024. (iv) The petitioner is directed to appear before the third respondent on 19.01.2026 without awaiting further notice from the third respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the third respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the Petitioner does not appear before the third respondent on 19.01.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 45