- 1 - HC-KAR NC: 2026:KHC:26142 WP No. 14009 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14009 OF 2026 (T-RES) BETWEEN: RAM CONSTRUCTION 1ST FLOOR, PROPERTY NO. 936/936/670/605, TYAGAMAYEE NILAYA, KOTE ROAD, SRI MAHARSHI VALMIKI MUSEUM, DODDAPETE, CHITRADURGA - 577 501, KARNATAKA. REPRESENTED BY ITS PROPRIETOR SRI R L MANJUNATH YADAV S/O RAMALINGAPPA K, OCCUPATION BUSINESSMEN, AGED ABOUT 34 YEARS, R/O SRI SAI SADANA, HOUSE NO.3, 2ND FLOOR, 6TH CROSS, INFRONT OF GANESHA TEMPLE, IUDP LAYOUT, CHITRADURGA 577 501, KARNATAKA …PETITIONER (BY SRI. RENUKAPRASAD C M.,ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26142 WP No. 14009 of 2026 AND: THE SUPERINTENDENT OF CENTRAL TAX NORTHWEST DIVISION - 6, CHITRADURGA DIVISION, 1ST AND 2ND FLOOR, ABOVE RE BAJAJ SHOWROOM, BN TOWER, P B ROAD, CHITRADURGA - 577 501. …RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASH THE IMPUGNED ORDER PASSED BY THE RESPONDENTS BEARING REF. NO. ZA290724072414C DATED 18.07.2024 AT ANNX-C. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:26142 WP No. 14009 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the decision of the respondent to cancel the Goods and Services Tax registration. The decision to cancel is dated 18.07.2024 [Annexure - C]. The petitioner's registration is cancelled because it did not file Returns for six consecutive months. Mr. Renukaprasad C M, the learned counsel for the petitioner, Mr. Jeevan J. Neeralgi, a learned Standing counsel for the respondent, are heard for disposal of the petition with Mr. Renukaprasad C M stating that the petitioner will file all Returns and offer taxes, interest and penalty. It transpires from the submissions that there would be no impediment for an assessee to file the Returns, offer taxes, interest and penalty. - 4 - HC-KAR NC: 2026:KHC:26142 WP No. 14009 of 2026 In this Court's considered view, it should follow from this that if the petitioner files up-to-date Returns and offers all taxes, interest and penalty [subject to all due verification], there must be revocation of the decision to cancel the registration. This Court must also record that this Court's consistent view has been to permit an assessee to file up-to-date Returns, offer taxes, interest and penalty directing revocation of registration subject to all just verification. Hence, the following: ORDER The petition is allowed-in-part with liberty to the petitioner to file up-to-date Returns, offer taxes, interest and penalty within a period of four [4] weeks from today calling upon the respondent to revoke the cancellation of registration if the petitioner files up-to-date Returns - 5 - HC-KAR NC: 2026:KHC:26142 WP No. 14009 of 2026 and offers all taxes with interest and penalty subject to all just verification. Sd/- (B M SHYAM PRASAD) JUDGE RB