M/S Jk Steel Industries vs. The Assistant Commissioner Of Commercial Tax

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WP/21218/2026HC KarnatakaGSTCNR KAHC01047175202617 July 2026Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. PRANAY SHARMA Y., ADVOCATEFor Respondent: SRI.K. HEMA KUMAR., AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010471752026 NC: 2026:KHC:36624 WP No. 21218 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 21218 OF 2026 (T-RES) BETWEEN: M/S JK STEEL INDUSTRIES REPRESENTED BY ITS PROPRIETOR SHRI. JIBRAN KHAN SON OF SHRI. NASEER KHAN AGED ABOUT 27 YEARS HAVING OFFICE AT NO.41, D.C HALLI MAIN ROAD, BENGALURU BENGALURU URBAN KARNATAKA - 560068. …PETITIONER (BY SRI. PRANAY SHARMA Y.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, VTK 2, 'A' BLOCK, 1ST FLOOR, KORAMANGALA, BENGALURU - 560047. 2. OFFICE OF THE COMMISSIONER OF COMMERCIAL TAX, COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010471752026 NC: 2026:KHC:36624 WP No. 21218 of 2026 VANIJYATHERIGE KARYALAYA, BENGALURU, KARNATAKA 560009. …RESPONDENTS (BY SRI.K. HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER FOR CANCELLATION OF REGISTRATION DATED 11.06.2026 VIDE REFERENCE NO. ZA2906260562121 PASSED BY THE RESPONDENT NO. 1 IN FORM GST REG-19 UNDER RULE 22(3) OF THE ACT. COPY OF THE ORDER OF CANCELLATION OF REGISTRATION DATED 11.06.2026 PASSED BY THE RESPONDENT NO.1 IS ENCLOSED AND MARKED AS ANNEXURE-A1; II) QUASHING THE SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION ISSUED BY THE RESPONDENT NO.1 DATED 11.03.2026 VIDE REFERENCE NO. ZA290326054011W. COPY OF THE SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION DATED 11.03.2026 IS ENCLOSED AND MARKED AS ANNEXURE -A2; DIRECTION TO THE RESPONDENT NO.1 TO REINSTATE THE GST REGISTRATION OF THE PETITIONER AND ALLOW THE PETITIONER TO FILE THE MONTHLY RETURNS FOR THE PREVIOUS MONTHS WITHOUT LEVY OF ANY INTEREST/ PENALTY OR ANY OTHER CHARGES. - 3 - HC-KAR CNR: KAHC010471752026 NC: 2026:KHC:36624 WP No. 21218 of 2026 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

Sri Pranay Sharma Y, the learned counsel for the petitioner, has filed a memo stating that the petition has become infructuous. The Memo reads as under:

“The counsel for the petitioner submits that the matter was previously listed on 15.07.2026 for hearing and since there was an application for revoking the registration was pending, on the same day, the office of the Respondent No.1 had telephoned the petitioner and conducted an inspection on the same day i.e. 15.07.2026 at 4.00 P.M. and the Respondent No.1 at 6.15 PM has issued an Order for revocation of cancellation of registration. Copy of the Order for revocation of cancellation of Registration is enclosed for the kind consideration of this Hon’ble Court.

Hence in view of the Registration of the Petitioner being reinstated, the present writ petition has become infructuous and thereby request this Hon’ble Court to dispose the petition as infructuous in HC-KAR

CNR: KAHC010471752026 NC: 2026:KHC:36624 WP No. 21218 of 2026

light of the subsequent development pursuant to the previous date of hearing.”

The memo is accepted, and the petition stands dismissed as having become infructuous. (B M SHYAM PRASAD) JUDGE

AN/-

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.