- 1 - HC-KAR NC: 2026:KHC:1334 WP No. 315 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 315 OF 2026 (T-RES) BETWEEN: 1. M/S. SHREE MALLIKARJUNA ENTERPRISES, KH NO. 39/121, DASENAHALLI, NIDUVANDA POST, SOMPURA HOBALI, NELAMANGALA TALUK, BENGALURU RURAL- 562 132. (REPRESENTED BY ITS PROPRIETOR SMT. NAYANA) … PETITIONER (BY SMT. NEHA ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-06), BMTC BUILDING, TTMC COMPLEX, SHANTINAGARA, BENGALURU - 560 027. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1334 WP No. 315 of 2026 3. THE ASSISTANT COMMISSIONER FIRST FLOOR, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU - 560 058. … RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER BEARING NO.GST AP NO.628/2025-26 DATED 28/11/2025 ISSUED BY RESPONDENT-2 AT ANNEXURE-E IN SO FAR AS THE PETITIONER IS CONCERNED 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 Petitioner has sought for issuance of writ in the nature of certiorari to set aside the order at Annexure-E and has sought for further reliefs including setting aside of Form GST APL-04 at Annexure-F and has also sought for restoration of GST registration. 2. The admitted facts relevant for the purpose of disposal of the writ petition are that the petitioner had failed to file GST returns for a continuous period of six months. In light of the same, show cause notice at - 3 - HC-KAR NC: 2026:KHC:1334 WP No. 315 of 2026 Annexure-B came to be issued. In light of non-furnishing of reply to the show cause notice, order of cancellation of registration came to be issued as per Annexure-C. 3. Petitioner challenged the said order before the Appellate Authority but as the appeal was filed admittedly beyond the period of limitation, appeal filed before the Appellate Authority came to be rejected without entering into the merits on the ground that appeal was filed belatedly. Petitioner submits that in light of the consequences of order of cancellation, the Court may pass order for restoring the registration of GST after imposing necessary conditions. 4. It must be noticed that the ground for cancellation of GST registration, is on the premise that the petitioner has failed to file returns for a continuous period of six months. The Appellate Authority has not entered into the merits in light of the delay. Petitioner submits that petitioner is ready to regularise the lapse by filing returns - 4 - HC-KAR NC: 2026:KHC:1334 WP No. 315 of 2026 for the period which is the subject matter of the show cause notice. 5. It is to be noticed that as the impugned order was not adjudicated before the Appellate Authority and in light of the limited scope of consideration, it would be appropriate to deal with the merits of the order which was the subject matter of appeal without necessarily adjudicating on the order of the Appellate Authority. Taking note of the limited scope of scrutiny, even on merits, it would be appropriate to dispose of the writ petition on the following terms: (a) The order of cancellation of GST registration at Annexure-C is set aside. (b) Petitioner to regularize the lapse by filing returns for the period with respect to which show cause notice was issued. Needless to state the arrears of tax and penalty to be made good for such relevant period. - 5 - HC-KAR NC: 2026:KHC:1334 WP No. 315 of 2026 (c) Respondents are directed to restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with interest and penalty within the aforesaid period of four weeks. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VP