BharatTaxGST

Shri Mohammed Kamran vs. The Principal Commissioner Of Commercial Tax

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WP/6450/2026HC KarnatakaGSTCNR KAHC01013880202601 April 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI HASHMATH PASHA, SENIOR ADVOCATE FOR SRI. KARIAPPA N.A., ADVOCATEFor Respondent: SRI. JEEVAN J. NEERALGI, ADVOCATE

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Before: SHRI MOHAMMED KAMRAN

The petitioner has sought for setting aside of the order of cancellation of registration of GST at Annexure-'B' dated 10.11.2025. 2. It is the case of the petitioner that the show cause notice for cancellation of GST registration came to be issued on 19.09.2025 on the grounds including that the Directorate General of GST Intelligence [DGGI] had booked a case against the petitioner for GST fraud as per HC-KAR NC: 2026:KHC:18027 the note issued by the Principal Commissioner dated 07.09.2025. 3. It is further submitted that the petitioner was directed to appear before the Authority at 11.00 a.m. on 23.09.2025 and the petitioner was directed to utilise the opportunity of personal hearing.

4.

It is submitted that, finally on 10.11.2025, taking note that no reply to the show cause notice has been submitted, the Authority has cancelled the GST registration of the petitioner with effect from 01.10.2025. 5. The petitioner further submits that upon being enlarged on bail, he had filed an application for revocation of cancellation of GST registration and the same came to be rejected as per the order dated 11.03.2026. 6. It is the case of the petitioner that he was in judicial custody between 16.09.2025 and 31.12.2025 and accordingly, the question of petitioner having replied to HC-KAR NC: 2026:KHC:18027 the show cause notice, much less, or availing of opportunity of personal hearing did not arise.

7.

Sri Hashmath Pasha, learned Senior Counsel appearing on behalf of the petitioner submits that the petitioner was in custody between 16.09.2025 and 31.12.2025 is not controverted.

8.

If that were to be so, the order passed at Annexure-'B' dated 10.11.2025 is an order passed in violation of the principles of natural justice in light of the petitioner having been incarcerated during the relevant period of time.

9.

The order for revocation of cancellation of GST registration culminating in an order of rejection also requires to be set aside, as no reasons are assigned insofar as the violation of principles of natural justice as noticed above. HC-KAR NC: 2026:KHC:18027

10.

Accordingly, the orders dated 10.11.2025 and 11.03.2026 are set aside. The matter is remitted to the stage of reply to the show cause notice dated 19.02.2025. 11. The respondent Authorities to restore the GST registration of the petitioner forthwith. The respondents are at liberty to proceed with the proceedings.

12.

The petitioner to appear before respondent No.2 on 04.05.2026 without further notice.

13.

Needless to state that all contentions raised in the present petition are kept open to be raised before the respondent Authority. Subject to the above observations and directions, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VGR

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.