- 1 - HC-KAR NC: 2026:KHC:13392 WP No. 5736 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5736 OF 2026 (T-RES) BETWEEN: 1. M/S. B G KESHAVA REDDY, HAVING ADDRESS AT: 92, BHOOMIKA ROWERS, 60 FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU URBAN, KARNATAKA - 560 095. A SOLE PROPRIETORSHIP REPRESENTED BY ITS PROPRIETOR, BELLANDUR GOPALREDDY KESHAVA REDDY, S/O. B GOPAL REDDY, RESIDING AT: 95, G B PALYA MAIN ROAD, HONGASANDRA, BENGALURU, KARNATAKA - 560 068. …PETITIONER (BY SRI. BHAGAVATH P., ADVOCATE) AND: 1. SUPERINTENDENT, CENTRAL TAX, RANGE-ASD5, KENDRIYA SADAN, 7TH FLOOR, "A" WING, 3RD BLOCK, KORAMANGALA, BENGALURU, KARNATAKA - 560 034. …RESPONDENT (BY SRI. ARAVIND V CHAVAN, ADVOCATE) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:13392 WP No. 5736 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE APPROPRIATE ORDER(S), DIRECTION(S) OR WRIT(S), IN THE NATURE OF CERTIORARI, DECLARING THE ACTION OF THE RESPONDENT IN CANCELLING THE GST REGISTRATION OF THE PETITIONER BY PASSING THE ORDER IN FORM GST REG-19 BEARING REFERENCE NO. ZA290125090099A DATED 20.01.2025 (ANNEXED AS ANNEXURE A) AS VOID, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, AND IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE, AND AS BEING VIOLATIVE OF ARTICLES 14, 19(1)(G) AND 265 OF THE CONSTITUTION OF INDIA, AND CONSEQUENTLY TO QUASH AND SET ASIDE THE SAME, AND TO PASS SUCH FURTHER OR OTHER ORDER(S) AS THIS HONBLE COURT MAY DEEM FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has called in question the validity of the order at Annexure-A, passed by the authorities to cancel the petitioner's GST registration. Though various contentions have been raised, it is noticed that the Co- ordinate Bench in W.P.No.28019/2025 and other matters has set aside the order of cancellation subject to the petitioner regularising his assessment proceedings by filing returns and paying tax, interest and penalty in respect of - 3 - HC-KAR NC: 2026:KHC:13392 WP No. 5736 of 2026 all periods where it was found that the returns were not filed. Such an approach is appropriate as curing the default of the petitioner and by virtue of the payment made, the State would be making good the loss of revenue, interest and penalty. 2. Various contentions have been raised, including that there is a violation of the principle of natural justice while passing the order cancellation of registration. However, taking note of the order passed by the Co- ordinate Bench in W.P.No.28019/2025, it would be appropriate to set aside the order at Annexure-A by putting the petitioner on terms which would take care of the interest of the revenue of the State. Accordingly, the impugned order of cancellation is set aside, while also taking note of the assertion of violation of the principle of natural justice. 3. The Respondent is directed to restore the registration of GST within four weeks, subject to the petitioner filing returns and paying up-to-date tax together - 4 - HC-KAR NC: 2026:KHC:13392 WP No. 5736 of 2026 with interest and penalty for the periods during which the petitioner has committed default by not filing the returns as referred to in the order of cancellation. Such regularisation including payment to be made within four weeks from the date of receipt of a copy of this order. 4. The order of restoration would take effect immediately upon the petitioner regularising by filing returns and pay tax, interest and penalty as directed above. 5. The order is passed in view of the peculiar facts of the present case. Accordingly, the petition is disposed of. 6. I.A.No.1/2026 stands disposed of as not required for adjudication in light of the disposal of the writ petition. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS/List No.: 1 Sl No.: 16