BharatTaxGST

M/S Saidham Emporium vs. The Joint Commissioner Of Commercial

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WP/200259/2026HC KarnatakaGSTCNR KAHC03000399202614 January 2026Bench: PRADEEP SINGH YERUR3 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC-K:264 WP No. 200259 of 2026 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 14TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR WRIT PETITION NO.200259 OF 2026 (T-RES) BETWEEN: M/S SAIDHAM EMPORIUM, PRASHANT NATIKAR S/O REVANASIDDAPPA NATIKAR, AGE: 32 YEARS, OCC: BUSINESS, R/O BHAVANI NAGAR, ATHANI ROAD, VIJAYAPUR, TQ. AND DIST. VIJAYAPUR-586101. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI DIVISION, TQ. AND DIST. BELAGAVI-590001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-440, VIJAYAPUR-586101. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE ORDER VIDE APPEAL NO.GST- 470/2025-26, ARN NO.AD290925081044T/B-1323 ON DATED 13.11.2025 PASSED BY RESPONDENT NO.1 VIDE ANNEXURE- Digitally signed by RENUKA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC-K:264 WP No. 200259 of 2026 D, B) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT/ORDER/ DIRECTION TO RESPONDENTS TO RESTORE THE GST REGISTRATION OF THE PETITIONER. THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE PRADEEP SINGH YERUR

ORAL ORDER

Heard learned counsel for the petitioner.

2.

Learned Additional Government Advocate is directed to accept notice for the respondents.

3.

This petition is filed by the petitioner seeking to quash the impugned order in Appeal No.GST-470/2025-26 dated 13.11.2025 passed by respondent No.1 vide Annexure-D.

4.

Learned counsel for the petitioner relying upon the order of the Co-ordinate Bench of this Court dated 28.08.2024 passed in W.P.No.21725/2024 in the case of HC-KAR NC: 2026:KHC-K:264 WP No. 200259 of 2026

Hence, learned counsel seeks petitioner also be granted similar relief.

5.

Learned Additional Government Advocate appearing for the respondents fairly submits that the petitioner may also be extended similar relief as one found in the aforesaid order in W.P.No.21725/2024. 6. Accordingly, writ petition is allowed. i. The impugned order passed by respondent No.1 dated 13.11.2025 vide Annexure-D is hereby quashed. ii. Respondents are hereby directed to restore the GST registration in the name of petitioner. However, the same would be subject to the petitioner filing GST returns and paying the up- to-date tax along with interest and penalty, if any, within four weeks from the date of receipt of copy of this order. (PRADEEP SINGH YERUR) JUDGE VNR List No.: 1 Sl No.: 42 CT:SI

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.