BharatTaxGST

M/S. Jupiter Ventures vs. Superintendent

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WP/7301/2026HC KarnatakaGSTCNR KAHC01016265202610 March 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. ABHIJITH S. BAPU., ADVOCATE FOR SRI SHREEHARI, ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:14340 WP No. 7301 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7301 OF 2026 (T-RES) BETWEEN: 1. M/S. JUPITER VENTURES A PROPRIETORSHIP CONCERN NO. 2, GROUND FLOOR, NAGAGONDANAHALLI MAIN ROAD, KRISHNARAJAPURAM HOBLI, BENGALURU EAST TALUK, WHITEFIELD, BENGALURU - 560 066 GSTIN: 29BXFPM5147K1ZZ REP. BY ITS PROPRIETOR, SRI. MOHAN KUMAR, SON OF SRI MUDALAGIRI GOWDA, AGED ABOUT 56 YEARS … PETITIONER (BY SRI. ABHIJITH S. BAPU., ADVOCATE FOR SRI SHREEHARI, ADVOCATE) AND: 1. SUPERINTENDENT RANGE-CND-5 NORTH DIVISION -5 BENGALURU HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032 Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14340 WP No. 7301 of 2026 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ANTI-EVASION, BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH DIVISION - 5, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032 4. COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU - 560 032 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A.QUASHING THE DIGITALLY SIGNED SHOW CAUSE NOTICE IN FORM GST REG 17 FOR CANCELLATION OF REGISTRATION ISSUED UNDER SECTION 29 OF CGST ACT, 2017 DATED 07/11/2024 BEARING REFERENCE NO. ZA291124029936A BY THE RESPONDENT NO. 1 AND ENCLOSED AS ANNEXURE B 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 - 3 - HC-KAR NC: 2026:KHC:14340 WP No. 7301 of 2026

ORAL ORDER

Sri.Aravind Chavan, learned counsel accepts notice for the respondent.

1.

The petitioner has called in question the validity of order of cancellation of registration at Annexure-C.

2.

It is asserted that the show-cause notice was issued on 07.11.2024 and on the same date registration of the petitioner was suspended.

3.

It is further submitted that the grounds made out leading to cancellation of registration was on the premise that registration was obtained by means of fraud, willful misstatement or suppression of facts.

4.

It is submitted that letter dated 06.11.2024 was referred to in the show-cause notice, but petitioner was not served with the copy of the said letter which is stated to make out grounds nor such letter was uploaded in the portal. Petitioner submits that unless grounds that are HC-KAR NC: 2026:KHC:14340 made out is communicated to the petitioner, it would not be possible for the petitioner to meet the grounds.

5.

It is submitted that the matter ought to be remanded to the stage of reply to the show-cause notice with a direction to the Department to furnish copy of the letter dated 06.11.2024 referred to in the show-cause notice.

6.

Taking note of the allegations made out regarding cancellation of registration and that grounds apparently as made out in the letter dated 06.11.2024 stated to have been enclosed along with the show-cause notice, which the petitioner denies having received the copy, it would be appropriate to set aside the order and remit the matter for consideration from the stage of reply to the show-cause notice dated 07.11.2024. 7. In light of assertion of the petitioner that he has not been served with the copy of letter dated 06.11.2024 referred under the caption 'Remarks'. The respondent to HC-KAR NC: 2026:KHC:14340 communicate the letter to the petitioner within two weeks. Respondent-Revenue is at liberty to issue a corrigendum to the show-cause notice if additional grounds are made out. Copy of the letter to be given within two weeks.

9.

Petitioner to be present before the respondent without further notice on 15.04.2026. (S SUNIL DUTT YADAV) JUDGE NP

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.