- 1 - HC-KAR NC: 2026:KHC:6431 WP No. 3324 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3324 OF 2026 (T-RES) BETWEEN: M/S. CHAHANA ENTERPRISES, A PROPRIETORSHIP CONCERN, NO.113/3, 27 HIGH STREET, NAGAGONDANAHALLI, KRISHNARAJAPURAM HOBLI, BENGALURU EAST TALUK, BENGALURU - 560066 GSTIN. 29AOAPB7646H1ZX, PREVIOUSLY AT E2, WHITE HOUSE, VIJAY TALKIES, RT NAGAR, BENGALURU - 560032. REP. BY ITS PROPRIETOR, SMT. MEENA MUDALAGIRAIAH BITTUGONDANALLI, WIFE OF SRI. T. SURESH, AGED ABOUT 50 YEARS. …PETITIONER (BY SRI. ABHIJIT S. BAPU, ADVOCATE FOR SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. SUPERINTENDENT, RANGE-CND-5, NORTH DIVISION-5, BENGALURU, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560032 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6431 WP No. 3324 of 2026 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ANTI-EVASION, BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560032. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH DIVISION - 5, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560032. 4. COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560032 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DIGITALLY SIGNED ORDER OF REJECTION OF APPLICATION OF AMENDMENT ISSUED IN FORM GST REG-05 UNDER SECTION 28(2) OF THE CGST ACT, 2017, DATED 10/10/2024 BEARING REFERENCE NO.ZA2910240410227 BY THE RESPONDENT NO. 1 AND ENCLOSED AS ANNEXURE-D AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:6431 WP No. 3324 of 2026 CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel Sri. Aravind V. Chavan accepts notice for the respondent. 2. The petitioner has called in question the validity of order at Annexure-D, whereby application of the petitioner for amendment has been rejected. The application for amendment relates to change in the principal place of business. The petitioner has also sought to set aside the show-cause notice for cancellation of registration at Annexure-F. The show-cause notice calls upon the petitioner to explain as to why registration cannot be cancelled on the ground that 'Person does not conduct any business from declared place of business/place of business not found'. 3. It is the case of the petitioner that eventually registration has been cancelled as per the order at Annexure-G and the same also has been assailed. Learned - 4 - HC-KAR NC: 2026:KHC:6431 WP No. 3324 of 2026 counsel for the petitioner submits that the order of cancellation of registration at Annexure-G appears to be connected with the proceedings initiated as reflected in the show-cause notice at Annexure-C2. It is submitted that the petitioner may be permitted to make out a reply to the notice at Annexure-C2, whereby information was sought regarding principal place of business. 4. Taking note that the petitioner's registration has been eventually cancelled and the same are linked to the doubt expressed by the revenue regarding principal place of business, it would be appropriate to meet ends of justice by remitting the matter back to reply to notice at Annexure-C2 dated 25.09.2024 which relates to the principal place of business. 5. Further, it appears that the proceedings for cancellation of registration are in connection with the subject matter of the proceedings at notice at Annexure-C2 and accordingly, the order at Annexure-G is - 5 - HC-KAR NC: 2026:KHC:6431 WP No. 3324 of 2026 set aside and matter is remitted to the stage of reply to the show-cause notice for cancellation of registration at Annexure-F. 6. Petitioner to be present before respondent No.1 and make out his reply to the show-cause notice at Annexure-C2 as well as the show-cause notice at Annexure-F. All contentions are kept open. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR