BharatTaxGST

M/S Altin Ricco Trading Corporation vs. The Suprintendent

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WP/333/2026HC KarnatakaGSTCNR KAHC01000934202606 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. RAJEEV CHANNAPPA NULVI, ADVOCATEFor Respondent: SRI.ARAVIND V CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:7194 WP No. 333 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 333 OF 2026 (T-RES) BETWEEN: M/S ALTIN RICCO TRADING CORPORATION A PROPRIETARY CONCERN HAVING OFFICE AT NO. 24, SHOP NO. 2, VEERANNA BADAVANE, H A FARM POST, DASARAHALLI, BANGALORE 560 024, (GTIN 29CFSPA2776N1ZN) REPRESENTED BY ITS PROPRIETOR MR. S SHAMEEL AHMED S/O MR. A AZEEZ BASHA AGED ABOUT 40 YEARS …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: THE SUPRINTENDENT RANGE CND 5, Digitally signed by SUVARNA T Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:7194 WP No. 333 of 2026 OFFICE OF ASSISTANT COMMISSIONER OF CENTRAL TAX RANGE CND 5, BENGALURU, NO. 59, 1ST FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU 560 032 …RESPONDENT (BY SRI.ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER FOR CANCELLATION OF REGISTRATION VIDE REFERENCE NO. ZA291125079031Q DATED: 17.11.2025 PASSED BY THE SUPERINTENDENT, RANGE-CND 5, BENGALURU (ANNEXURE-B). 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:7194 WP No. 333 of 2026

ORAL ORDER

The petitioner herein has challenged the order of cancellation of registration of GST at Annexure-B issued by the respondent/Authority.

2.

It is the case of the petitioner that the show-cause notice dated 03.11.2025 is cryptic and does not convey sufficient details to make out a reply and despite the cryptic nature of the show-cause notice, petitioner had made out a detailed reply. Further it was submitted that the order of cancellation at Annexure-B has certain reasons which were not put to notice to the petitioner and accordingly petitioner was not in a position to make out an effective reply.

3.

Having perused Annexure-C, the contention of the petitioner requires acceptance. Though Learned Counsel Sri Aravind V Chavan submits that Annexure-B contains the reasons, however the show-cause notice itself is cryptic and vague. Accordingly, while the order at Annexure-B is set aside in its present form, the same may itself be treated to be a show-cause notice. Petitioner may make out a reply to the said HC-KAR NC: 2026:KHC:7194 WP No. 333 of 2026

show cause notice within a period of two weeks from the date of receipt of certified copy of the order.

4.

Accordingly the writ petition is disposed of. It is clarified that in light of setting aside of Annexure-B and directing it to be construed to be a show cause notice, the cancellation of the registration of GST would not remain in force till appropriate orders are passed. All contentions are kept open. (S SUNIL DUTT YADAV) JUDGE

TS List No.: 1 Sl No.: 36

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.