- 1 - HC-KAR NC: 2025:KHC:26488 WP No. 18185 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.18185 OF 2025 (T-RES) BETWEEN: M/S. E-COAT MOBILE PROTECTION, NO.17/1, KHUSHAL NAGAR, MYSORE IT LAYOUT, KUSHAL NAGAR, K.G. HALLI, BENGALURU-560045 REPRESENTED BY ITS PROPRIETOR: SHIAK ZAHEER PASHA S/O SHAIK SANAULLA, AGED ABOUT 55 YEARS, R/AT HEGEDE NAGAR, BENGALURU-560077. …PETITIONER (BY SRI BALRAM R. RAO & SRI LIKITH PATEL M.K., ADVOCATES) AND: OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-56, ROHAN’S ARCADE, H.B.R. LAYOUT, BENGALURU-56004. …RESPONDENT (BY SRI K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 73 OF THE ACT DATED 27.02.2025 IN DIN AND ORDER NO.47/2024-25 AND T.NO.4280/2024-25 (ANNEXURE-E) PASSED BY THE RESPONDENT FOR THE FINANCIAL YEAR 2020-21 AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26488 WP No. 18185 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; i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 73 of the Act dated 27.02.2025 in DIN & Order No: 47/2024-25 and Τ. No.4280/2024-25 [ANNEXURE- E] passed by the Respondent for the Financial Year 2020-21, and, ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 73 of the Act dated 27.02.2025 in DIN & Order No: 47/2024-25 and T. No.4280/2024-25 [ANNEXURE-E] passed by the Respondent for the Financial Year 2020-21, and, iii. A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned order passed under section 73 of the Act dated 27.02.2025 in DIN & Order No: 47/2024-25 and T. No.4280/2024-25 - 3 - HC-KAR NC: 2025:KHC:26488 WP No. 18185 of 2025 [ANNEXURE–E] passed by the Respondent for the Financial Year 2020-21, and iv. Grant the interim relief in terms of prayer (ii) above, and v. Issue such other order, writ or direction as this Hon'ble Court deems fit; and vi. Direct the Respondents to pay the costs of this Writ Petition.” 2. The grievance of the petitioner is that the impugned orders were passed without notice being issued to the petitioner in as much as the petitioner was not using the GST portal, as he had stopped his business and the registration was got cancelled and thereafter the petitioner did not have access to the said portal. 3. When a registration is cancelled, a notice cannot be served by way of email but would have to be served by way of Registered Post Acknowledgement Due. The same not having been done, I am of the considered opinion that a service held to have been affected on the petitioner. Hence, I pass the following; ORDER i. The writ petition is allowed. - 4 - HC-KAR NC: 2025:KHC:26488 WP No. 18185 of 2025 ii. A certiorari is issued, order dated 27.02.2025 in DIN & Order No: 47/2024-25 and Τ. No.4280/2024-25 passed by Respondent at Annexure-E is hereby set aside. iii. The petitioner is permitted to reply to the show- cause notice which reply shall be so submitted without requirement of any further notice by 2:30 PM on 5.8.2025 by the petitioner appearing before respondent. iv. Respondent to consider the said reply and pass orders in accordance with law. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 52