- 1 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 29543 OF 2026 (T-RES) BETWEEN: ROYAL RAIL HOSPITALITY REPRESENTED BY ITS AUTHORIZED SMT MISBA JAHAN W/O SALMAN AHAMED AGED ABOUT 34 YEARS NO.154, ROYAL SPACE 5TH MAIN 7TH SECTOR, HSR LAYOUT BANGALORE 560 103 REGISTERED UNDER THE KARNATAKA CGST ACT 2017 …PETITIONER (BY SRI. SRINIVASAN M., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF CENTRAL TAX GST APPEALS OFFICE OF THE JOINT COMMISSIONER OF CENTRAL TAX GST APPEALS TTMC BMTC BUS STAND COMPLEX, OLD AIRPORT ROAD DOMLUR BENGALURU 560071 2. THE SUPERINTENDENT OF CENTRAL TAX BANGALORE DIVISION 5 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 RANGE DSD5 KENDRA SADAN KORAMANGALA BANGALORE 560 034 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION IN THE NATURE WRIT OF MANDAMUS AGAINST THE RESPONDENTS AUTHORITIES TO TAKE BACK / CANCELLED THE SHOW CAUSE NOTICE FOR CANCELLATION OF GST REGISTRATION DATED 06/02/2024 AND IMPUGNED ORDER REFERENCE NO. ZA290324050783F DATED 13/03/2024 ISSUED IN FORM GST REG 19 UNDER RULE 72(3) OF THE CGST ACT BY THE RESPONDENT AUTHORITY NO. 2 THE PETITIONER AS STATED IN ANNEXURE C; B) GRANT SUCH OTHER RELIEF/S AS THIS HONBLE HIGH COURT DEEMS FIT UNDER THE CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 ORAL ORDER The petitioner has suffered an Order dated 13.03.2024 [Annexure – C] cancelling its GST Registration, and it has also suffered an Order-in- Appeal against such decision. The petitioner is issued with the Show Cause Notice dated 06.02.2024 [Annexure – B] proposing Cancellation of the GST Registration for failure to file returns, and the registration is cancelled with the petitioner's failure to respond to this notice. The petitioner has filed its appeal calling in question the decision to cancel the registration, and the appeal is dismissed on the ground of limitation. Mr. Srinivasan M, the learned counsel for the petitioner, submits that the petitioner's failure to file returns is not deliberate and that the petitioner could not participate in the proceedings under the Show Cause Notice because the petitioner's representative was not aware of the proceedings with the notice - 4 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 being posted only on the Portal. Significantly, the learned counsel submits that the petitioner has discharged all the tax liabilities and will file returns showing the same along with tax due, if any, and the corresponding penalty and interest. Mr. Aravind V. Chavan, a learned Standing counsel who accepts notice for the respondents, is heard. The question is whether this Court must intervene on the ground of bonafides in the peculiarities to extend an opportunity to the petitioner to file response to the Show Cause Notice simultaneously filing returns with the details of the taxes discharged for the relevant period. The circumstances are considered with the learned counsel for the petitioner also asserting that the petitioner's representative was not keeping good health during the relevant time and therefore could not verify the details on the Portal. In the - 5 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 circumstances of the case and to extend another opportunity, the following. ORDER [A] The petition is allowed. [B] The impugned Order of Cancellation of Registration dated 13.03.2024 [Annexure – C] and the Order dated 27.02.2026 [Annexure – F] rejecting the petitioner's appeal are quashed restoring the proceedings to the stage of response to the Show Cause Notice dated 06.02.2024 subject to the following conditions • The petitioner, without further notice, shall file all returns along with the details of the taxes paid as stated in the petition by 26.10.2026. • The petitioner shall pay tax, penalty and interest - 6 - HC-KAR CNR: KAHC010645442026 NC: 2026:KHC:54301 WP No. 29543 of 2026 corresponding to the tax that remains unpaid as of the date of the Show Cause Notice. Sd/- (B M SHYAM PRASAD) JUDGE RB List No.: 2 Sl No.: 20