IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28019 OF 2025 (T-RES)

BETWEEN:

HIDUVANAHALLI NAVABSAHEB SYEDHUSSAIN, SON OF NAVAB SAHEB, AGED ABOUT 35 YEARS, ALUR TALUK, HIDUVANAHALLIKOPPALU, HIDUVANAHALLI ABBANA HASSAN, HASSAN, KARNATAKA - 573 214 …PETITIONER (BY SRI. PRANAAV G. AMBEKAR, ADVOCATE FOR SRI. MADHUSUDHAN U. A., ADVOCATE)

AND:

ASSISTANT COMMISSIONER OF STATE TAX, LGSTO 242 - HASSAAN, 1^ST FLOOR, SWAMY ARCADE OPPOSITE TO HDFC BANK, Digitally KUVEMPU NAGAR, signed by CHANDANA HASSAN - 573 201 B M …RESPONDENT Location: (BY SRI. HEMA KUMAR K., AGA)

High Court of Karnataka THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF CANCELLATION OF REGISTRATION DATED 20.01.2024 PASSED UNDER SECTION 29 OF THE CENTRAL GOODS AND SERVICE ACT, 2017 BY THE RESPONDENT BEARING REFERENCE NUMBER NO. ZA290124087941A. COPY OF THE ORDER DATED 20.01.2024 PASSED UNDER SECTION 29 OF THE CGST ACT, 2017 IS ENCLOSED AND MARKED AS ANNEXURE - A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:

"a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of cancellation of registration dated 20.01.2024 passed under section 29 of the Central Goods and Service Act, 2017 by the Respondent bearing Reference Number No. ZA290124087941A. Copy of the order dated 20.01.2024 passed under section 29 of the CGST Act, 2017 is enclosed and marked as Annexure - A1.

b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 05.07.2023 issued in GST Form REG-17/31 by the Respondent bearing Reference No. ZA290723019166G. Copy of the GST Form Reg - 17/31 notice dated 05.07.2023 is enclosed and marked as Annexure - A2.

c) Direct the Respondent to revoke and reinstate the GST Registration of the Petitioner in the interest of equity and justice.

d) Direct the Respondent to permit the Petitioner to file his pending GST returns and to permit the Petitioner to remit the applicable taxes, while also permitting the Petitioner to claim the benefit of Input Tax Credit (ITC) for the period that their registration stood revoked if any.

e) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 08.09.2020, Thereafter, the respondent issued a show-cause notice dated 05.07.2023, which was sent to the petitioner via email and was also published in the GST portal and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 20.01.2024 cancelling the GST registration of the petitioner. The Petitioner tried to file an application for rectification of the Order of Cancellation, however, the same could not be filed as the time limit prescribed for filing revocation of cancellation is expired and the same was displayed in the GST portal. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present petition.

4. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

5. A perusal of the material on record indicates that though the petitioner tried to file an application for revocation of cancellation, the same could n