BharatTaxGST

M/S Bangalore Agro Inputs And Consultancy Services vs. The State Of Karnataka

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WP/3961/2026HC KarnatakaGSTCNR KAHC01008985202611 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. SUSHANTH V. A., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA FOR R1 TO R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:14513 WP No. 3961 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3961 OF 2026 (T-RES) BETWEEN: M/S. BANGALORE AGRO INPUTS AND CONSULTANCY SERVICES, A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT NO. 7M-415, BASEMENT FLOOR, HRBR LAYOUT, KALYAN NAGAR, 2ND BLOCK, 7TH MAIN ROAD, BANGALORE, KARNATAKA 560043. REPRESENTED BY ITS MANAGING PARTNER, MR. SUBBAIAH BHANUPRAKASH. …PETITIONER (BY SRI. SUSHANTH V. A., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BENGALURU 560001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9, KORAMANGALA, BANGALORE-560047. (APPELLATE AUTHORITY) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14513 WP No. 3961 of 2026 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO)-055, BENGALURU, KARNATAKA. (ORIGINAL ADJUDICATING AUTHORITY) …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 13.01.2026 VIDE ANNEXURE-E PASSED BY RESPONDENT NO.2 IN FORM GST APL-02 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

The petitioner has sought for setting aside of the order dated 13.01.2016 passed by respondent No.2 as per Annexure-E. The reason for rejection of appeal in terms of Annexure-E is that appeal was filed beyond the time permissible under the statute. The petitioner also makes an oral plea for setting aside of the order of cancellation of GST registration. Copy of the order is enclosed at Annexure-C. HC-KAR NC: 2026:KHC:14513

2.

Learned counsel for the petitioner submits that due to bona-fide lapse, petitioner's auditor did not reply to the show-cause notice for cancellation of GST registration. The petitioner submits that he undertakes to regularize the default made and he may be permitted to take steps to regularize the default and order may be passed taking note of the orders passed by the Co-ordinate Bench wherein this Court has set aside the order of cancellation of GST registration upon terms.

3.

Sri. K. Hemakumar, learned Additional Government Advocate submits that the petitioner may be put on terms and be directed to regularize the lapse.

4.

Taking note that the appeal was dismissed without adjudication and only on the point of delay, the validity of the order of cancellation at Annexure-C is looked into. Accepting the cause shown by the petitioner as well as lapse, the following order is passed: HC-KAR NC: 2026:KHC:14513 i) The order of cancellation of GST registration at Annexure-C is set aside. ii) Petitioner to regularize the lapse by filing returns for the period of default and pay applicable tax, interest and penalty. iii) Respondent No.3 to pass appropriate orders in light of the disposal of the petition.

5.

I.A.No.1/2026 is allowed and petitioner is dispensed with production of certified copies of Annexures- A, B, C, D and E, in light of the submission that the documents are the printouts taken 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.