BharatTaxGST

K B S Enterprises vs. Superintendent

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WP/1287/2026HC KarnatakaGSTCNR KAHC01002470202617 March 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. DINESH M., ADVOCATE FOR SRI. PRASHANTH R., ADVOCATEFor Respondent: SRI. SHISHIRA AMARNATH, ADVOCATE FOR R1 AND R2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:15561 WP No. 1287 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 1287 OF 2026 (T-RES) BETWEEN: K. B. S. ENTERPRISES, NO.2767, MCC B BLOCK, 3RD CROSS, DAVANGERE, DAVANGERE-577004, KARNATAKA, INDIA. (A PROPRIETORSHIP COMPANY REPRESENTED BY LAKHSMI KURUBA, THE PROPRIETOR) …PETITIONER (BY SRI. DINESH M., ADVOCATE FOR SRI. PRASHANTH R.,ADVOCATE) AND: 1. SUPERINTENDENT, LGSTO 465 - DAVANGERE, DGSTO DAVANAGERE, VANIJYA THERIGE BHAVANA, 'A' BLOCK, DEVARAJA URS LAYOUT, DAVANGERE - 577006. 2. ASSISTANT COMMISSIONER OF COMMISSIONER OF BENGALURU, GST NORTH WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15561 WP No. 1287 of 2026 SHIVAJI NAGAR, BENGALURU-560 051. …RESPONDENTS (BY SRI. SHISHIRA AMARNATH, ADVOCATE FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALLING THE RECORD OF THE CASE AND QUASH THE CANCELLATION OF GST REGISTRATION ORDER 22-02-2024, AS AT ANNEXURE-A, AS PETITIONER IS READY TO PAY ALL THE BALANCE TAX, INTEREST ON IT AND PENALTY IF ANY. THIS PETITION, COMING ON FOR FRESH MATTERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

The petitioner has filed the present petition seeking for setting aside of the order of cancellation of GST Registration at Annexure-A. The show-cause notice at Annexure-D would indicate that the ground made out for cancellation of registration was the failure to furnish returns for a continuous period of six months.

2.

Learned counsel for the petitioner submits that all tax dues, interest and penalty for the period during which return was not filed, has been paid. The said fact HC-KAR NC: 2026:KHC:15561 WP No. 1287 of 2026 has been affirmed by the learned counsel for the revenue. In light of the same, it would be appropriate to set aside the order at Annexure-A with a direction to the petitioner to regularize the lapse by filing of returns for a period for which returns were not filed earlier.

3.

Accordingly, taking note that the petitioner has quantified his liability and paid the amount and what would remain is only filing of returns for the period of default, petition is disposed of. The order of cancellation of GST Registration at Annexure-A is set aside. Registration of GST is directed to be revived and petitioner to file returns for the period of default. 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.