BharatTaxGST

Unishire Regency Park LLP vs. State Of Karnataka

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WP/36383/2025HC KarnatakaGSTCNR KAHC01078078202516 December 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. G.S.VENKAT SUBBARAO, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:54063 WP No. 36383 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36383 OF 2025 (T-RES) BETWEEN: UNISHIRE REGENCY PARK LLP., A LIMITED LIABILITY PARTNERSHIP CONCERN HAVING ITS REGISTERED OFFICE AT NO.42, CASTLE STREET, ASHOK NAGAR, BENGALURU – 560 025. REP. BY ITS AUTHORISED SIGNATORY SRI. PRATIK K. MEHTA …PETITIONER (BY SRI. G.S.VENKAT SUBBARAO, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAX, M.S. BUILDING, BENGALURU – 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA V.T.K. BUILDING KALIDASA MARG, GANDHINAGAR, BANGALORE – 560 09. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.9, DIVISIONAL GOODS AND SERVICE TAX OFFICE-1 3RD FLOOR, T.T.M.C., B.M.T.C. BUILDING YESHWANTHPUR, BANGALORE – 560 022. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-3 HMT BHAVAN, 59, BELLARY ROAD, DENA BANK COLONY, GANGANAGAR, BANGALORE – 560 032. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54063 WP No. 36383 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER FOR CANCELLATION OF REGISTRATION DATED 15.09.2022 VIDE REFERENCE NO.ZA290922103206P PASSED BY THE ASSISTANT COMMISSIONER, I.E., 4TH RESPONDENT HEREIN, VIDE ANNEXURE-L AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs: a. Issue a writ in the nature of certiorari quashing the No.ZA290922103206P impugned Order for Cancellation of Registration dated 15.09.2022 vide Reference passed by the Assistant Commissioner, i.e., 4th respondent herein, vide ANNEXURE-L.

b. Issue a writ in the nature of mandamus directing the 4th respondent herein to revoke the Order for Cancellation of Registration of the petitioner entity.

c. Issue such other orders or directions as this Hon'ble Court deems fit to grant under the circumstances of the case, including costs, in the interest of justice and equity. HC-KAR NC: 2025:KHC:54063

2.

Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3.

In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 01.07.2017. The 4th respondent issued a show-cause notice dated 11.11.2020, which was sent to the petitioner and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 15.09.2022 cancelling the GST registration of the petitioner. Aggrieved by the impugned order, the petitioner is before this Court by way of the present petition.

4.

Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.

5.

In the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I HC-KAR NC: 2025:KHC:54063 deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner.

6.

Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes.

7.

The aforesaid submission of learned counsel for the petitioner is placed on record.

8.

In the result, I pass the following: ORDER i. The Petition is hereby allowed. ii. The impugned order at Annexure-L dated 15.09.2022 passed by respondent No.4 is hereby quashed. iii. The respondent is directed to reinstate/restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with interest and penalty within the aforesaid HC-KAR NC: 2025:KHC:54063 period of four weeks from the date of receipt of a copy of this order. iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtained in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 5

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.