- 1 - HC-KAR NC: 2025:KHC:26486 WP No. 19408 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.19408 OF 2025 (T-RES) BETWEEN: M/S SKYLARK MANSIONS PRIVATE LIMITED NO-37/21, SKYLARK CHAMBERS, YELLAPPA CHETTY LAYOUT, ULSOOR ROAD, BENGALURU-560042 GSTIN: 29AACCS6548LIZQ REPRESENTED BY ITS MANAGING DIRECTOR MR. SALEEM SHERIFF (COMPANY REGISTERED UNDER COMPANIES ACT) …PETITIONER (BY SMT. VEENA J. KAMATH, ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-045, NO.174, RASHITHA COMPLEX, 9TH CROSS 1ST STAGE, INDIRANAGAR, BENGALURU-560 038. …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 07.05.2024 IN ANNEXURE-A BEARING REF.NO.ZA2905240309089 CANCELLING THE PETITIONER’S GST REGISTRATION WITH EFFECT FROM 20.05.2023 BY ISSUING A WRIT OF CERTIORARI AND DIRECT THE RESPONDENT TO FORTHWITH RESTORE THE PETITIONER’S GST REGISTRATION AND PERMIT THE PETITIONER TO FILE ITS GST RETURNS UP TO DATE BY CONSIDERING THE APPLICATION DATED 07.04.2025 (ANNEXURE- G), BY ISSUING A WRIT OF MANDAMUS. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26486 WP No. 19408 of 2025 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs; a. Quash the impugned Order dated 07.05.2024 in Annexure-A bearing Ref.No.ZA2905240309089 cancelling the Petitioner’s GST registration with effect from 20.05.2023 by issuing a Writ of Certiorari and Direct the Respondent to forthwith restore the Petitioner’s GST Registration and permit the Petitioner to file its GST returns up to date by considering the application dated 07.04.2025 (Annexure-G), by issuing a Writ of Mandamus. b. Any other relief before in favour of the Petitioner that this Hon’ble Court deems fit in the facts and circumstances of the case.” 2. The contention of the petitioner is that the petitioner could not upload the necessary document and file necessary Forms on the GST portal on account of Corporate Insolvency Resolution Process (for short “CIRP”) having been initiated against petitioner before the National Company Law Tribunal (for short “NCLT”) due to which the directors and employees could not take - 3 - HC-KAR NC: 2025:KHC:26486 WP No. 19408 of 2025 any action, the show-cause notice issued on 03.0 1.2024 could not be replied to by the petitioner. 3. The proceedings before the NCLT have been subsequently disposed of on 22.10.2024, the petitioner is now free from the rigours of the CIRP and the Insolvency and Bankruptcy Code (for short “IBC”) and as such is now in a position to upload all the forms and documents. On that ground learned counsel for the petitioner submits that if opportunity is provided, the petitioner will upload the necessary Forms and documents, the registration if revived the petitioner would make payment of necessary taxes as may be due thereon. 4. Considering that the petitioner had been prevented from uploading the documents on account of the CIRP process, now that the CIRP process has enabled infavour of the petitioner. I am of the considered opinion that benefit has to be given to the petitioner to now once again revive the registration and carry out its activities in terms of the applicable law. As such, I pass the following; ORDER - 4 - HC-KAR NC: 2025:KHC:26486 WP No. 19408 of 2025 i. The writ petition is allowed. ii. A certiorari is issued, Order dated 07.05.2024 bearing Ref.No.ZA2905240309089 at Annexure-A is set aside. iii. The respondent is directed to restore the GST registration of the petitioner within a period of four weeks from today, pursuant to which the petitioner is permitted to file the returns for the pending period along with payment of due taxes and interest thereon within a period of 4 weeks of such revival. iv. The petitioner is directed to make payment to sum a of Rs.10,000/- to the Karnataka State Legal Service Authority. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 67