M/S AAR BEE ISPAT UDYOG v. THE SUPERINTENDENT OF CENTRAL TAX
WP/23444/2026 · 2026-08-12
B M Shyam Prasad
body2026
DailyLaw.ai
[ 2026 DAILYLAW 32705 (KAR) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 32705 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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HC-KAR
CNR: KAHC010512892026 NC: 2026:KHC:42884 WP No. 23444 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23444 OF 2026 (T-RES) BETWEEN:
M/S AAR BEE ISPAT UDYOG A PROPRIETARY CONCERN 14, KHATA NO. 97/1, BLIESHIVALE MAIN ROAD, BANGALORE-560 036, REPRESENTED BY ITS PROPRIETOR MR. AKBAR ADAM MOHAMMED ALI S/O LATE K PADAM BASHA AGED ABOUT 60 YEARS …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE) AND:
1. THE SUPERINTENDENT OF CENTRAL TAX, BENGALURU-NORTH COMMISSIONERATE, RANGE - AND7, DIVISION-7, BANGALORE 1ST FLOOR, HMT BHAWAN, NO. 59, BELLARY ROAD, BENGALURU- 560 032. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-7, GST NORTH
Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010512892026 NC: 2026:KHC:42884 WP No. 23444 of 2026
COMMISSIONERATE HMT BHAWAN, NO. 59, BELLARY ROAD, BENGALURU-560 032. …RESPONDENTS (BY SRI.ARAVIND V.CHAVAN, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASHING THE IMPUGNED ORDER VIDE REFERENCE NO. ARN NO.AA290626037366V DATED 10.07.2026 PASSED BY R1 I.E., THE SUPERINTENDENT OF CENTRAL TAX, BENGALURU - NORTH COMMISSIONERATE, RANGE - AND7, DIVISION-7, BANGALORE, CANCELLING THE PETITIONERS GST REGISTRATION BEARING GSTIN 29AJZPA9442Q2Z1, (ANNEXURE- F). B) DIRECTING THE RESPONDENTS TO FORTHWITH RESTORE THE PETITIONERS GST REGISTRATION BEARING GSTIN 29AJZPA9442Q2Z1 WITH EFFECT FROM THE DATE OF ITS CANCELLATION, AND TO PERMIT THE PETITIONER TO FILE RETURNS AND CARRY ON BUSINESS WITHOUT HINDRANCE REFERENCE ARN NO. AA290626037366V (ANNEXURE - F). C) DIRECTION IN THE NATURE OF PROHIBITION RESTRAINING THE RESPONDENT FROM INITIATING ANY SUBSEQUENT PROCEEDING INCIDENTAL TO THE GST REGISTRATION CANCELLATION FOR THE PURPOSE OF RECOVERY. - 3 - HC-KAR CNR: KAHC010512892026 NC: 2026:KHC:42884 WP No. 23444 of 2026 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a memo seeking withdrawal of the petition. The memo reads as under: I, Rajeev Channappa Nulvi, Advocate for the petitioner, do humbly submit to withdraw this petition as the present petition is rendered infructuous.
I respectfully request this Hon’ble Court to allow the withdrawal of the petition with liberty to approach this Court upon any further developments on the same cause of action.” The memo is accepted and the petition stands dismissed as withdrawn. SD/- (B M SHYAM PRASAD) JUDGE SA Ct:sr