- 1 - HC-KAR NC: 2026:KHC:14337 WP No. 7184 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7184 OF 2026 (T-RES) BETWEEN: 1. M/S SARAH NO.2, 2ND FLOOR, 27 HIGH STREET, NAGONDANANHALLY MAIN ROAD, WHITEFIELD, BENGALURU - 560 066 REPRESENTED BY ITS PROPRIETRIX SMT. MUKTHA ADLAKHA W/O MOHAN KUMAR, AGED ABOUT 54 YEARS … PETITIONER (BY SRI. ABHIJITH S. BAPU., ADVOCATE FOR SRI SHREEHARI, ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX RANGE-CND4, EAST DIVISION-4, BENGALURU EAST COMMISSIONERATE, TTMC BUILDING, BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14337 WP No. 7184 of 2026 BENGALURU ZONE, GROUND FLOOR, CR BUILDING, QUEENS ROAD, SHIVAJI NAGAR, BENGALURU - 560 001 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING THE IMPUGNED SHOW CAUSE NOTICE DATED 26.11.2024 ISSUED IN FORM GST REG-17 BY THE RESPONDENT NO.1 PROPOSING CANCELLATION OF THE PETITIONER'S GST REGISTRATION BEARING GSTIN 29AKOPA3650JIZZ, ENCLOSED HEREWITH AS ANNEXURE A 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 correctness of the order at Annexure-B, which is an order canceling the registration of the petitioner on the ground that petitioner had availed ITC in violation of provisions of Section 16 of the Act or the Rules made there under. - 3 - HC-KAR NC: 2026:KHC:14337 WP No. 7184 of 2026 2. Learned counsel for petitioner submits that such order was preceded by a show-cause notice at Annexure-A on which date itself, the registration of the petitioner was suspended. 3. It is submitted that the petitioner was not provided any information regarding basis of such inference by the Department. 4. It is further submitted that unless petitioner is put on notice with regard to such transactions, the authorities ought not to have proceeded to cancel the registration. 5. In light of assertion that show-cause notice was not complete in all details, the order of cancellation is set aside and the matter is remitted for consideration from the stage of reply to the show-cause notice. 6. Respondent-Revenue is at liberty to issue corrigendum show-cause notice detailing the grounds regarding alleged wrongful availment of input tax credit - 4 - HC-KAR NC: 2026:KHC:14337 WP No. 7184 of 2026 (ITC) as made in the preliminary notice. All contentions are kept open. 7. Petitioner to be present before the respondent no.1 without further notice on 15.04.2026. Sd/- (S SUNIL DUTT YADAV) JUDGE NP