BharatTaxGST

World Memory Sports Council For Karnataka vs. State Of Karnataka

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WP/31231/2025HC KarnatakaGSTCNR KAHC01066987202529 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. M.D. RAGHUNATH, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA FOR R1 AND R2 SRI. VIGHNESH S. SHETTY, ADVOCATE FOR R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:43288 WP No. 31231 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31231 OF 2025 (T-RES) BETWEEN: 1. WORLD MEMORY SPORTS COUNCIL FOR KARNATAKA NO.57,11TH CROSS ROAD MALLESHWARAM MAIN ROAD VYALIKAVAL, BENGALURU, BENGALURU URBAN, KARNATAKA - 560 003 REP BY ITS SOLE PROPRIETOR MR. VACHAN T.D. AGED ABOUT 21 YEARS, HAVING OFFICE AT, NO.57, 11TH CROSS ROAD MALLESHWARAM MAIN ROAD, VYALIKAVAL, BENGALURU, BENGALURU URBAN KARNATAKA - 560 003 …PETITIONER (BY SRI. M.D. RAGHUNATH, ADVOCATE) AND: 1. STATE OF KARNATAKA, THROUGH ITS SECRETARY, DEPARTMENT OF HIGHER EDUCATION, OFFICE AT ACS ESTABLISHMENT, 2ND GATE, 6TH FLOOR, M.S. BUILDING, BENGALURU - 560 001 2. ASST COMMISSIONER COMMERCIAL TAXES, LGSTO-130, 3RD FLOOR, TTMC., Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43288 WP No. 31231 of 2025 BMTC COMPLEX, YESHWANTPURA, BENGALURU - 560 022 3. KOTAK MAHINDRA BANK LIMITED THE MANAGER OFFICE AT, NO.25 AND 26, 3RD MAIN ROAD MARGOSA ROAD 10TH CROSS MALLESHWARAM BANGALORE - 560 003 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R1 AND R2 SRI. VIGHNESH S. SHETTY, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY RESPONDENT NO. 2 AT ANNEXURE-C VIDE REFERENCE NO. ZA291024033602X DATED 09.10.2024 PASSED BY THE 2ND RESPONDENT ASST COMMISSIONER COMMERCIAL TAXES, LGSTO-130, 3RD FLOOR, TTMC., BMTC COMPLEX, YESHWANTPURA, BENGALURU-560022. 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 the following reliefs: "WHEREFORE, the Petitioner prays that this Hon'ble court may be pleased to grant the following a) Allow the writ petition on costs b) Issue a writ of certiorari by quashing the order passed by Respondent No. 2 at 'ANNEXURE C' Vide reference No.: ZA291024033602X dated 09.10.2024 passed by the 2nd Respondent Asst Commissioner Commercial taxes, HC-KAR NC: 2025:KHC:43288 LGSTO-130, 3rd

Floor, TTMC., BMTC Complex, Yeshwantpura, Bengaluru-560022. c) Any other relief/s as deemed fit to be granted to the Petitioner by this Hon'ble court in the circumstances of the case, in the Interest of justice and equity."

2.

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

3.

A perusal of the material on record will indicate that on 24.09.2024, the respondent issued a show cause notice to the petitioner calling upon the petitioner to show cause as to why it's GST registration should not be cancelled. The Petitioner did not submit any reply to the said notice, as a result of which, the respondents proceeded to pass the impugned order at Annexure-C dated 09.10.2024 canceling the GST registration of the petitioner who is before this Court by way of the present petition.

4.

Learned counsel for the petitioner submits that the petitioner is ready to file GST returns and also to pay HC-KAR NC: 2025:KHC:43288 up-to-date tax penalty and interest and the impugned order may be set aside and the GST registration of the petitioner may be directed to be restored in favour of the petitioner.

5.

Per contra, learned AGA fairly submits that if the petitioner file the returns and pays the up-to-date taxes, penalty and interest, the respondents would immediately restore the GST registration of the petitioner.

6.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition by setting aside the impugned cancellation order at Annexure-C dated 09.10.2024 and the letter at Annexure- F dated 20.09.2025 written by respondent No.2 to respondent No.3 and to issue certain directions.

7.

In the result, I pass the following: ORDER

i) Petition is hereby allowed HC-KAR NC: 2025:KHC:43288 ii) Annexures C and F dated 09.10.2024 and 20.09.2025 respectively are hereby quashed .

iii) The respondents are directed to reinstate/restore the GST registration of the petitioner immediately upon the petitioner filing GST returns and paying up to date taxes together with interest and penalty. (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 1 Sl No.: 14

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.