BharatTaxGST

M/S Prakash Kulappa Hittina Halli vs. Assistant Commissioner

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WP/203351/2025HC KarnatakaGSTCNR KAHC03012368202517 November 2025Bench: M.G.S.KAMAL5 pages
For Petitioner: SRI SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI SHESHADRI JAISHANKAR M., AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:6867 WP No. 203351 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO. 203351 OF 2025 (T-RES) BETWEEN: M/S PRAKASH KULAPPA HITTINAHALLI SRI PRAKSH S/O KULAPPA HITTINAHALLI, AGED ABOUT 33 YEARS, OCC: CONTRATOR, R/AT PLOT NO. 36, ASHRAMA ROAD, GUMAST COLONY, VIJAYAPUR 586 103. …PETITIONER (BY SRI SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-450, AFZALPUR TAKKE, VIJAYAPUR - 586 102. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, BELAGAVI 560027. …RESPONDENTS (BY SRI SHESHADRI JAISHANKAR M., AGA) Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:6867 WP No. 203351 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE SHOW CAUSE NOTICE DATED 11.11.2024 PASSED BY RESPONDENT NO.1 ARE PRODUCED AS ANNEXURE-A. B) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 18.02.2025 BEARING NO. ACCT/ LGSTO-450/ VJP/ 2AVAS3B/ DRC- 07/2024-25/B PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-B. C) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 25.08.2025 PASSED IN APPEAL NO. GST-322/2025- 26/B-901 PASSED BY THE 2ND RESPONDENT PRODUCED ANNEXURE-C. D) PASS SUCH OTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL - 3 - HC-KAR NC: 2025:KHC-K:6867 WP No. 203351 of 2025

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL)

Petitioner is before this Court seeking following reliefs: (a) Issue a writ or such other order in the nature of certiorari to quash the show cause notice dated 11.11.2024 passed by respondent No.1 produced as Annexure-A.

b) Issue a writ or such other order in the nature of certiorari to quash the order dated 18.02.2025 bearing No.ACCT/LGSTO-450/VJP/2AVS3B/DRC- 07/2024-25/B passed by the 1st respondent produced Annexure-B.

c) Issue a writ or such other order in the nature of certiorari to quash the order dated 25.08.2025 passed in Appeal No.GST-322/2025-26/B-901 passed by the 2nd respondent produced Annexure-C.

d) Pass such other orders as this Hon’ble Court deems fit to grant in the interest of justice and equity.

2.

Learned counsel for the petitioner drawing attention of this Court to the order of the Co-ordinate Bench of this Court dated 28.08.2024 passed in W.P.No.21725/2024 under identical facts situation of the matter, submits that since the petitioner is situated similar HC-KAR NC: 2025:KHC-K:6867 to that of the petitioner in the said writ petition, on the principle of parity, present petition be allowed on the lines of the order passed therein.

3.

Learned Additional Government Advocate appearing for respondents does not dispute the aforesaid factual and legal aspects of the matter.

4.

Heard. Perused the records.

5.

The Co-ordinate Bench of this Court under identical facts situation of the matter had quashed the order of cancellation of registration as well as the order passed by the appellate authority and had directed the authorities to reinstate/restore the GST registration of the petitioner therein. The petitioner in the instant case similarly situated, in the considered view of this Court is also entitled for similar relief.

6.

In that view of the matter, the following: HC-KAR NC: 2025:KHC-K:6867 ORDER (i) The writ petition is allowed.

(ii) The impugned order dated 25.08.2025 passed by respondent No.2 at Annexure-C and impugned order dated 18.02.2025 passed by respondent No.1 at Annexure-B are quashed.

(iii) The respondents-authorities are directed to reinstate/restore the GST registration of the petitioner within four weeks from the date of receipt of certified copy of this order, subject to petitioner filing GST returns and paying up to date tax within the aforesaid period of four weeks from today together with interest, if any. (M.G.S.KAMAL) JUDGE U LIST NO.: 1 SL NO.: 13 CT:PK

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.