BharatTaxGST

M/S Talampally Properties vs. The Superintendent

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WP/9602/2026HC KarnatakaGSTCNR KAHC01021539202601 April 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. ANNAMALAI S., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:17819 WP No. 9602 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. 9602 OF 2026 (T-RES) BETWEEN: M/S. TALAMPALLY PROPERTIES, A PARTNERSHIP FIRM UNDER PARTNERSHIP ACT, 1932, REPRESENTED BY ITS PARTNER, SRI. DEVARAJ S. TALAMPALLY, SON OF LATE SRI. SHIVALINGAPPA N TALMPALLY, AGED ABOUT 55 YEARS, OFFICE AT 1086/A, 1087A, 14TH MAIN, 18TH CROSS, 3RD SECTOR, HSR LAYOUT, BANGALORE- 560102. GSTIN - 29AAFFT0604A1ZQ. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: THE SUPERINTENDENT, RANGE-DSD5, GOODS AND SERVICE TAX DEPARTMENT, F WING, 6TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BANGALORE-560034. …RESPONDENT (BY SMT. JYOTHI M. MARADI, HCGP) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17819 WP No. 9602 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER FOR CANCELLATION OF REGISTRATION DATED 10.10.2025 IN FORM GST REG-19 PASSED BY THE RESPONDENT BEARING REFERENCE NUMBER ZA291025035418K ENCLOSED AND MARKED AS ANNEXURE-A AND DIRECT THE RESPONDENT TO GRANT THE GST REGISTRATION TO THE PETITIONER 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 Learned High Court Government Pleader accepts notice for the respondent.

2.

The petitioner has sought for setting aside of the order of cancellation of registration at Annexure-A. Perusal of the order at Annexure-A would indicate that the order of cancellation was served on the petitioner who has not filed returns since February-2025 and accordingly, the HC-KAR NC: 2026:KHC:17819 authority has proceeded to pass cancellation of GST registration.

3.

Learned counsel for the petitioner submits that for the month of February-2025, returns were filed, however subsequent thereto from March-2025, there has been some lapse of not filing of returns, which lapse petitioner would cure by filing returns and paying tax, interest and penalty.

4.

In light of the stand taken by the petitioner, it would be appropriate to put the petitioner on terms and dispose of the writ petition itself, subject to following: ORDER i) The order of cancellation of GST registration at Annexure-A as well as the order of rejection of application for revocation of cancellation at Annexure-B are set aside. HC-KAR NC: 2026:KHC:17819 ii) Petitioner to regularize the lapse by filing returns to the period with respect to which show-cause notice is issued. iii) Needless to state, arrears of tax, penalty and interest to be made good for such relevant period. iv) Respondents are directed to restore GST registration of the petitioner within four weeks from today, subject to the petitioner filing returns and paying upto date tax together with interest and penalty within the aforesaid period of four weeks.

5.

The submission of the petitioner that portion of tax has been paid, may be taken note by the authority while calculating the due from the petitioner.

6.

I.A.No.1/2026 is allowed and the petitioner is dispensed with production of certified copy of Annexures-A HC-KAR NC: 2026:KHC:17819 and B, in light of the submission that the documents produced are the printouts obtained from the portal. Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE MCR

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.