BharatTaxGST

M/S. B G Keshava Reddy vs. Superintendent, Central Tax

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WP/5736/2026HC KarnatakaGSTCNR KAHC01012852202604 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. BHAGAVATH P., ADVOCATEFor Respondent: SRI. ARAVIND V CHAVAN, ADVOCATE

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Before: HONGASANDRA, BENGALURU,

The petitioner has called in question the validity of the order at Annexure-A, passed by the authorities to cancel the petitioner's GST registration. Though various contentions have been raised, it is noticed that the Co- ordinate Bench in W.P.No.28019/2025 and other matters has set aside the order of cancellation subject to the petitioner regularising his assessment proceedings by filing returns and paying tax, interest and penalty in respect of HC-KAR NC: 2026:KHC:13392 all periods where it was found that the returns were not filed. Such an approach is appropriate as curing the default of the petitioner and by virtue of the payment made, the State would be making good the loss of revenue, interest and penalty.

2.

Various contentions have been raised, including that there is a violation of the principle of natural justice while passing the order cancellation of registration. However, taking note of the order passed by the Co- ordinate Bench in W.P.No.28019/2025, it would be appropriate to set aside the order at Annexure-A by putting the petitioner on terms which would take care of the interest of the revenue of the State. Accordingly, the impugned order of cancellation is set aside, while also taking note of the assertion of violation of the principle of natural justice.

3.

The Respondent is directed to restore the registration of GST within four weeks, subject to the petitioner filing returns and paying up-to-date tax together HC-KAR NC: 2026:KHC:13392 with interest and penalty for the periods during which the petitioner has committed default by not filing the returns as referred to in the order of cancellation. Such regularisation including payment to be made within four weeks from the date of receipt of a copy of this order.

4.

The order of restoration would take effect immediately upon the petitioner regularising by filing returns and pay tax, interest and penalty as directed above.

5.

The order is passed in view of the peculiar facts of the present case. Accordingly, the petition is disposed of.

6.

I.A.No.1/2026 stands disposed of as not required for adjudication in light of the disposal of the writ petition. (S SUNIL DUTT YADAV) JUDGE SHS/List No.: 1 Sl No.: 16

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.