- 1 - HC-KAR NC: 2025:KHC:26492 WP No. 19108 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.19108 OF 2025 (T-RES) BETWEEN: BALVINDER SINGH S/O. HUZUR SINGH AGED ABOUT 56 YEARS, NO.22/1, GROUND FLOOR, K.S. GARDEN, 3RD CROSS, BANGALORE-560027. …PETITIONER (BY SRI K.M. SHIVAYOGISWAMY, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-111, BMTC BUS STAND BUILDING, JAYANAGARA, BANGALORE-560011. …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 PASSED BY THE RESPONDENT BEARING REFERENCE NUMBER ZA2909240392078 DATED 10.09.2024 VIDE ANNEXURE-F; DIRECT THE RESPONDENT AUTHORITY FOR RESTORATION OF PETITIONER’S REGISTRATION BEARING GSTN NO.29ADVPS0174K1ZQ VIDE ANNEXURE-A. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26492 WP No. 19108 of 2025 ORAL ORDER 1. Learned HCGP is directed to accept notice for respondent. 2. The petitioner is before this Court seeking for the following reliefs; a. Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned order passed by the respondent bearing Reference Number: ZA2909240392078 dated 10.09.2024 vide Annexure-F; b. Issue Writ of Mandamus or directions in the nature of Mandamus directing the respondent authority for restoration of petitioner’s Registration bearing GSTN No.29ADVPS0174K1ZQ vide ANNEXURE-A. c. Issue such other writ or orders as deemed fit in the circumstances of the case.” 3. The grievance of the petitioner is that the registration of the petitioner has been cancelled without a show- cause notice having been issued to the petitioner, inasmuch as a notice which has been issued to the petitioner is at a different address than at which the petitioner is residing. 4. Learned HCGP, however, submits that the change address has not been informed to the respondent - 3 - HC-KAR NC: 2025:KHC:26492 WP No. 19108 of 2025 and as such the petitioner cannot claim any equity in relation thereto. 5. Taking into consideration that the petitioner had filed returns in Form GSTR-3B and GSTR-1 upto August 2024 and thereafter shifted his office and the returns for August-2024 was filed on 16.9.2024, I am of the considered opinion that the delayed filing for the month of August ought not to result in the cancellation of the registration and the deprivation of the petitioner to conduct his business. The notice which has been issued being at the old address and not at the new address has also not been considered. 6. Though of course, it was always the responsibility of the petitioner to have updated the address of the petitioner in the GST portal, the petitioner can now be directed to do so. 7. In that view of the matter, I pass the following; Order i. The writ petition is allowed. - 4 - HC-KAR NC: 2025:KHC:26492 WP No. 19108 of 2025 ii. A Certiorari is issued, the order passed by respondent dated 10.9.2024 at Annexure-F is quash. iii. Respondent is directed to restore reinstate GST registration of the petitioner within 2 weeks from the date of receipt of a copy of this order, subject to the petitioner filing his upto date GST returns and making payment of the due taxes along with applicable interest, if any. iv. The Petitioner shall make payment of a sum of Rs.10,000/- as cost to the Karnataka State Legal Service Authority. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 59