BharatTaxGST

Dhiraj Kumar vs. The State Of Karnataka

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WP/8890/2026HC KarnatakaGSTCNR KAHC01019873202601 April 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: MS. VAISHNAVI S DESAI, ADVFor Respondent: SMT. JYOTI M, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:17690 WP No. 8890 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8890 OF 2026 (T-RES) BETWEEN: DHIRAJ KUMAR S/O ASHOK KUMAR AGED ABOUT 40 YEARS PROPRIETOR OF M/S RIDDHI DIAMONDS NO.96/1, JUMMA MASJID ROAD AVENUE ROAD CROSS BENGALURU - 560 002 GSTIN 29AHSPD2418E1ZE. …PETITIONER (BY MS. VAISHNAVI S DESAI, ADV.) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU - 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA GANDHINAGAR, BENGALURU - 560 009. 3. THE ASSISTANT COMMISSIONER LGSTO-030 BENGALURU DEPARTMENT OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA. …RESPONDENTS (BY SMT. JYOTI M, HCGP) THIS WP IS FILED UNDER ARTILCES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO QUASH THE ORDER DATED 29.08.2023 PASSED BY THE R3 IN FORM GST REG-19 VIDE REFERENCE NO.ZA290823193447X CANCELLING THE GST REGISTRATION OF THE PETITIONER AS PER ANNX-C. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17690 WP No. 8890 of 2026 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 setting aside of the order dated 29.08.2023 at Annexure-C.

2.

Annexure-C is an order cancelling the registration of the petitioner. The ground invoked for cancelling the registration is that the petitioner had failed to furnish returns for a continuous period of 6 months.

3.

Learned counsel for the petitioner submits that the petitioner is willing to rectify the lapse and pay tax together with interest and penalty after filing of returns for the period of non-filing.

4.

Learned Additional Government Advocate submits that the Court may pass appropriate orders taking note of the submission of the petitioner. HC-KAR NC: 2026:KHC:17690 WP No. 8890 of 2026

5.

In light of the petitioner's stand to make good the lapse, it would be appropriate to set aside the order of cancellation of GST registration at Annexure-C.

6.

Accordingly, the order of cancellation of GST registration at Annexure-C is set aside. Petitioner to regularise the lapse by filing returns for the period with respect to which the show cause notice was issued. Needless to state, the arrears of tax and penalty to be made good for such relevant period. Respondents are directed to restore the GST registration of the petitioner within a period of 4 weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with interest and penalty.

7.

Writ petition is disposed of accordingly. (S SUNIL DUTT YADAV) JUDGE VP

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.