- 1 - HC-KAR NC: 2025:KHC:26533 WP No. 12874 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. 12874 OF 2025 (T-RES) BETWEEN: M/S I INTERIOR A PROPRIETARY CONCERN, REP. BY ITS PROPRIETOR, SARABJIT SINGH S/O S.INDER SINGH AGED ABOUT 49 YEARS, NO.13, SHRI MITRA, SYMPHONY, NEAR HOODI RAILWAY STATION, BANGALORE - 560 048 GST: 29EJFPS0362P1ZH …PETITIONER (BY SRI. GANAPATI YADAV BHAT, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-36, NO.58, 2ND FLOOR, HAL-2ND STAGE, DEFENCE COLONY, INDIRA NAGAR BANGALORE - 560 038 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER OF ADJUDICATION UNDER SECTION 73(9) OF CGST/SGST ACT AND RULE 100(1),100(2),100(3),142(5) OF THE KGST RULE DATED 20/07/2024 BEARING ORDER NO. D290724065240E PASSED BY THE RESPONDENT IS ENCLOSED HEREWITH AND MARKED AS ANNEXURE-A AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26533 WP No. 12874 of 2025 THIS PETITION, COMING ON FOR ORDERS, 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 relief: "i) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing Order of adjudication under section 73(9) of CGST/SGST Act and rule 100(1),100(2), 100(3), 142(5) of the KGSI rule dated 20/07/2024 bearing Order No.D290724065240E passed by the Respondent is enclosed herewith and marked as Annexure- A. ii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. The grievance of the petitioner is that a show cause notice came to be issued in respect of the petitioner after the GST registration of the petitioner was cancelled and as such, the petitioner could not access the notice sent by e-mail and posted on the portal. 3. Once registration has been cancelled, notice in my considered view could not have been issued by e-mail, - 3 - HC-KAR NC: 2025:KHC:26533 WP No. 12874 of 2025 but ought to have been issued by registered post acknowledgement due and only after service is complete, the matter could be proceeded with. In that view of the matter, I pass the following: ORDER i) The Writ Petition is allowed; ii) A Certiorari is issued. The impugned order dated 20.07.2024 bearing No.D290724065240E passed by the respondent at Annexure - A is set aside; iii) The matter is remitted to the first respondent for fresh consideration; iv) The petitioner is granted liberty to file his reply to the show cause notice, which reply shall be filed on or before 5th August, 2025 with the petitioner appearing before the first respondent on that date at 2:30 P.M; v) Respondent No.1 is directed to consider the said reply and proceed there with, in accordance with law. SD/- (SURAJ GOVINDARAJ) JUDGE KG/List No.: 1 Sl No.: 32