Romesh vs. The Joint Commissioner - Karnataka High Court, 03 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC-K:6469 WP No. 203269 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO.203269 OF 2025 (T-RES) BETWEEN: ROMESH S/O BASAVARAJ MUDHOL, AGE ABOUT 55 YEARS, OCC: CONTRACTOR, R/O H.NO.1-891, SHWETHA BHAVAN, KARUNESHWAR NAGAR, MANKAR LAYOUT, JEWARGI ROAD, KALABURAGI -585102. …PETITIONER (BY SRI. SHIVALING. N. PADSHETTY, ADVOCATE) AND: 1. THE JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI, KARNATAKA-590001. 2. THE SUPERINTENDENT OF CENTRAL EXCISE AND CENTRAL TAX (GST), GULBARGA-A RANGE (LGSTO-520), REVANSIDDESHWAR COLONY, KALABURAGI, KARNATAKA-585104. …RESPONDENTS (BY SRI. GIRISH S. HULIMANI, ADVOCATE) Digitally signed by KHAJAAMEEN MALAGHAN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:6469 WP No. 203269 of 2025 THIS WRIT PETITION FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT / ORDER / DIRECTION QUASHING OR SETTING ASIDE THE IMPUGNED ORDER DATED 13/10/2025 PASSED BY THE 1ST RESPONDENT IN APPEAL NO.624/2025/BM/GST (ANNEXURE-D) AND ALSO THE IMPUGNED

ORDER OF CANCELLATION OF GST REGISTRATION DATED 20/11/2023 PASSED BY 2ND RESPONDENT AND ISSUED FORM GST REG-19 WITH BEARING ORDER NUMBER ZA291123082147K (ANNEXURE-C). II. ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT / ORDER / DIRECTION TO THE RESPONDENT TO RESTORE GST REGISTRATION NO. 29BLEPR3392E3ZR (ANNEXURE-A) IN FAVOR OF THE PETITIONER FORTHWITH WITHOUT ANY DELAY AND THE PETITIONER BE PERMITTED TO FILE GST RETURNS, WHICH SHALL ALLOWED BY THE RESPONDENTS. III. GRANT SUCH OTHER ORDER OR DIRECTION AS DEEMED FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: HC-KAR NC: 2025:KHC-K:6469 CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL) Petitioner is before this Court being aggrieved by the order of cancellation of registration in Form GST REG-19 dated 20.11.2023, on the premise of the petitioner not responding to the show-cause notice.

The petitioner had apparently preferred an appeal before the respondent No.1, which has also been rejected on the premise of same being barred by time. Being aggrieved, petitioner is before this Court seeking following reliefs:

A) Issue a writ of certiorari or any other appropriate writ / order / direction quashing or setting aside the impugned order dated : 13.10.2025, passed by the 1st respondent in Appeal (Annexure-D) and also the impugned order of cancellation of GST registration dated 20.11.2023 passed by 2nd respondent and issued GST REG-19 Form with bearing order Number ZA291123082147K (Annexure-C). HC-KAR NC: 2025:KHC-K:6469 B) Issue a writ in the nature of mandamus or any other appropriate writ / order / direction to the 2nd respondent to restore GST Registration No.29BLEPR3392E3ZR (Annexure-A) in favor of the petitioner forthwith without any delay and the petitioner be permitted to file GST returns, which shall allowed by the respondents.

C) Grant such other order or direction as deemed fit in the facts and circumstances of the case.

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 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.

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

Heard. Perused the records. HC-KAR NC: 2025:KHC-K:6469

The Co-ordinate Bench of this Court under identical facts situation of the matter had quashed the order of cancellation of GST 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 the similar relief.

In that view of the matter, the following:

O R D E R

(i) The writ petition is allowed.

(ii) The impugned order at Annexure-D dated 13.10.2025 passed by respondent No.1 in appeal and the impugned order at Annexure-C dated 20.11.2023 passed by respondent No.2, canceling GST registration in impugned order bearing No.ZA291123082147K, are quashed. HC-KAR NC: 2025:KHC-K:6469 (iii) The respondent No.2 is directed to reinstate / restore the GST registration of the petitioner within four weeks from the date of receipt of certified copy of this order, vide No.29BLEPR3392E3ZR as per Annexure-A, 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

KJJ List No.: 1 Sl No.: 20 CT:PK