- 1 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37980 OF 2025 (T-RES) BETWEEN: SRI UBAID S/O ZUBAIR AGED ABOUT 28 YEARS R/AT NO.13/1427 NAKSHA BAZAR PANCHAYTI GALI, SAHARANAPUR, UTTAR PRADESH - 247001. …PETITIONER (BY SRI. SYED MOHAMMED IRBAZ.,ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF STATE TAX LGSTO 190 -MYSURU SHESHADRI BHAVAN, DEWANS ROAD, DEVARAJ MOHALLA, MYSURU - 570004 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER OF CANCELLATION OF REGISTRATION DATED 22.08.2023 PASSED UNDER SECTION 29 OF THE CENTRAL GOODS AND SERVICE ACT, 2017 BY THE RESPONDENT BEARING REFERENCE NUMBER NO. ZA290823102425M VIDE ANNEXURE - A1 AND ETC. Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 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 In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of cancellation of registration dated 22.08.2023 passed under Section 29 of the Central Goods and Service Act, 2017 by the Respondent bearing Reference Number No.ZA290823102425M vide Annexure-A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 05.07.2023 issued in GST Form REG-17/31 by the Respondent bearing Reference No.ZA290723020292Q vide Annexure-A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of rejection of application for Revocation of Cancellation dated 12.09.2023 issued in GST Form REG-05 by the Respondent bearing Reference No.ZA290923046291E vide Annexure-D. d) Direct the Respondent to revoke and reinstate the GST Registration of the Petitioner in the interest of equity and justice. e) Direct the Respondent to permit the Petitioner to file his pending GST returns and to permit the Petitioner to remit the applicable taxes, while also permitting the Petitioner to claim the benefit of Input - 3 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 of 2025 Tax Credit (ITC) for the period that their registration stood revoked if any. f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 3. 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 16.11.2022, the respondent issued a show-cause notice dated 05.07.2023, which was sent to the petitioner and the same went unnoticed by the petitioner. 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 22.08.2023 cancelling the GST registration of the petitioner. The - 4 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 of 2025 Petitioner filed an application for revocation of the Order of Cancellation dated 24.08.2023. The respondent without considering the revocation application by the petitioner passed an order dated 12.09.2023 rejecting the application. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition. 4. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 5. In the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause 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. - 5 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 of 2025 6. 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, interest and penalty. 7. The aforesaid submission of learned counsel for the petitioner is placed on record. 8. In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexures- A1 and D dated 22.08.2023 and 12.09.2023 passed by the respondent respectively, are 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 aforesaid period of - 6 - HC-KAR NC: 2025:KHC:53837 WP No. 37980 of 2025 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 NS CT:TSM List No.: 2 Sl No.: 20