BharatTaxGST

Sri Sudarshan B Badiger vs. The Superintendent Of Central

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WP/203013/2025HC KarnatakaGSTCNR KAHC03012698202516 October 2025Bench: M.G.S.KAMAL5 pages
For Petitioner: SRI SUBHASH S. MALLAPUR, ADVOCATEFor Respondent: SRI GIRISH S. HULIMANI, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:6134 WP No. 203013 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO. 203013 OF 2025 (T-RES) BETWEEN: SRI SUDARSHAN B BADIGER, PROP M/S YUVARAJ BUILDERS, H NO 8-1304/8D, HUMNABAD ROAD, GANDHI NAGAR, KALABURAGI-585104, KARNATAKA. …PETITIONER (BY SRI SUBHASH S. MALLAPUR, ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, RANGE- A, GULBARGA DIVISION, BEHIND T. V. STATION. KAPNOOR. KALABURAGI-585102. 2. JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, (APPEALS) BELGAVI DIVISION, NO. 71, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI GIRISH S. HULIMANI, ADVOCATE) Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:6134 WP No. 203013 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A) ISSUE A WRIT IN NATURE OF CERTIORARI AND QUASH THE ORDER-IN- APPEAL NO. 574/2025/ BM/GST DATED 09.09.2025 PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-C, AND QUASH THE CANCELLATION OF REGISTRATION ORDER DATED 18.09.2024 PASSED BY THE RESPONDENT-1 VIDE ANNEXURE-B. B) ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT/ ORDER/ DIRECTION TO RESPONDENTS TO RESTORE THE GST REGISTRATION OF THE PETITIONER. C) GRANT SUCH OTHER RELIEFS OR ORDERS AS THIS HON’BLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL - 3 - HC-KAR NC: 2025:KHC-K:6134 WP No. 203013 of 2025

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 18.09.2024, on the premise of the petitioner not responding to the show-cause notice.

2.

The petitioner had apparently preferred an appeal before the respondent No.2, 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 in nature of certiorari and quash the order-in-appeal No:574/2025/BM/GST dated 09.09.2025 passed by respondent No.2 vide Annexure-C, and quash the cancellation of registration order dated 18.09.2024 passed by the respondent No.1 vide Annexure-B.

B) issue a writ in the nature of mandamus or any other appropriate writ/order/direction to respondents to restore the GST registration of the petitioner.

C) grant such other reliefs or orders as this Hon’ble Court deems fit in the facts and circumstances of the case. HC-KAR NC: 2025:KHC-K:6134

3.

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.

4.

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

5.

Heard. Perused the records.

6.

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 the GST registration of the petitioner therein. The petitioner in the instant case HC-KAR NC: 2025:KHC-K:6134 similarly situated, in the considered view of this Court is also entitled for similar relief.

7.

In that view of the matter, the following: ORDER (i) The writ petition is allowed.

(ii) The impugned order at Annexure-C dated 09.09.2025 passed by respondent No.2 and impugned order at Annexure-B dated 18.09.2025 passed by respondent No.1 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.: 26 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.