BharatTaxGST

M/S Nandi Hospitality Services Private Limited vs. The Office Of The Commissioner Of

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WP/10906/2022HC KarnatakaGSTCNR KAHC01024321202212 November 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SMT. VEENA J. KAMATH, FOR SRI. GOVINDRAYA KAMATH K., ADVOCATESFor Respondent: SRI. AKASH B. SHETTY, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:47365 WP No. 10906 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10906 OF 2022 (T-RES) BETWEEN: M/S NANDI HOSPITALITY SERVICES PRIVATE LIMITED NO.45, 1ST FLOOR, 1ST CROSS, 80 FT ROAD, OPP INDIAN OIL PETROL BUNK CHANDRA LAYOUT, BENGALURU URBAN KARNATAKA – 560 072 REP. BY ITS DIRECTOR MR. ASHWINI KUMAR (INCORPORATED UNDER COMPANIES ACT, 1956) …PETITIONER (BY SMT. VEENA J. KAMATH, FOR SRI. GOVINDRAYA KAMATH K., ADVOCATES) AND: 1. THE OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS, MYSURU, S-1 AND S-2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570 011 2. COMMISSIONERATE, BENGALURU WEST WEST DIVISION – 7, RANGE CWD 7, BMTC BUILDING, 1ST FLOOR, BANSHANKARI, BENGALURU – 560 070 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-70, DGSTO-2, 3RD MAIN ROAD, SBI STAFF COLONY, HOSAHALLI EXTENSION STAGE-1 VIJAYANAGARA, BEGNALURU – 560 040 VIJAYANAGARA – 560 070 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47365 WP No. 10906 of 2022 4. PRINCIPAL COMMISSIONER COMMISSIONER OF CENTRAL TAX BENGALURU WEST GST COMMISSIONER ATE BENGALURU …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE 1ST RESPONDENT’S ORDER DATED 22.04.2022 BEARING NO.ORDER- IN-APPEAL NO.MYS-SPP-ADC/JC(A)-001 TO 010-2022-23-GST AT ANNEXURE-A ENDORSEMENT DATED 23.05.2022 BEARING NO.A.NO.46/ARP/2022/BW/ADC/JC/GST AT ANENXURE-A1 AND ENDORSEMENT DATED 23.05.2022 BEARING NO.A.NO.46/APR/ 2022/BW/ADC/J.C/GST ATANENXURE-A2 BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDERIN THE NATURE OF A WRIT OF CERTIORARI 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, petitioner seeks for the following reliefs:- “A. Set aside the 1st Respondent’s order dated 22.04.2022 bearing No. Order-In-Appeal No. MYS- SPP-ADC/JC(A)-001 to 010-2022-23-GST

at Annexure – A; endorsement dated 23.05.2022 bearing No. A.No.46/APR/2022/BW/ADC/JC/GST at Annexure – A1 and endorsement dated 23.05.2022 bearing No. A.No.46/APR/2022/BW/ADC/JC/GST at Annexure – A2, by issuing a writ of certiorari or any other order in the nature of a writ of certiorari. HC-KAR NC: 2025:KHC:47365 B. Set aside the 2nd and 3rd Respondent’s order dated 01.12.2021 bearing No. ZA2912210020747 at Annexure – A3 by issuing a writ of certiorari or any other order in the nature of a writ of certiorari. C. Direct the Respondents to restore the Petitioner’s GST Registration bearing GST No. 29AACCN8275D1Z8 by issuance of Writ of Mandamus or any other writ in the nature of a Writ of Mandamus and/or D. To grant any other relief/(s) this Hon’ble Court deems fit and proper in the facts and circumstances of the case.”

2.

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

3.

A perusal of the material on record will indicate that on 02.11.2020, respondent No.3 issued a show cause notice calling upon the petitioner to show-cause as to why GST registration should not be cancelled. Though the respondents permitted the petitioner to file its GST returns, subsequently on 01.12.2021, GST registration was cancelled by the respondents and the appeal preferred by the petitioner was also dismissed by the Appellate Authority on 23.05.2022. Subsequently, the petitioner submitted one more representation requesting personal hearing, which was HC-KAR NC: 2025:KHC:47365 also refused by the respondent and as such, the petitioner is before this Court by way of the present petition.

4.

On 06.06.2022, this Court passed the following interim order:

“There shall be stay of the order bearing No.Order-In- appeal No.MYS-SPP-ADC/JC(A)-001 to 010-2022-23-GST dated 22.04.2022 vide Annexure-A to the Writ Petition and the order bearing No.ZA292210020747 dated 01.12.2021 passed by respondent No.3 vide Annexure-A3 to the writ petition till the next date of hearing.

List this matter after two weeks.”

5.

In pursuance of the interim order passed by this court, the petitioner has filed returns and has been paying taxes. Under these circumstances, having regard to the fact that GST registration of the petitioner has been restored by the respondent during the pendency of the present petition, by virtue of the interim order passed in this petition. Under these circumstances, nothing further survives except for directing continuation of GST registration, subject to the condition that the petitioner shall continue to file returns and tax, in accordance with law. HC-KAR NC: 2025:KHC:47365

6.

Subject to the aforesaid observations and directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 2 Sl No.: 2

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.