BharatTaxGST

Suresh vs. Assistant Commissioner Of Commercial Taxex

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WP/105648/2025HC KarnatakaGSTCNR KAHC02009451202524 September 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. PUNEET I.BADIGER, ADVOCATEFor Respondent: SRI. SHARAD V.MAGADUM, AGA FOR R1 TO R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-D:13057 WP No. 105648 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.105648 OF 2025 (T-RES) BETWEEN: SURESH S/O. SATYAPPA TALAVAR, AGE. 59 YEARS, OCC. CONTRACTOR, R/O. H.NO.372, NEAR ANGANWADI SCHOOL, TORANHALLI, TQ. CHIKKODI, DIST. BELAGAVI-591226. GSTIN/UIN: 29AIPPT5432NI ZB …PETITIONER (BY SRI. PUNEET I.BADIGER, ADVOCATE) and: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND LGSTO 400 - NIPPANI DGSTO BELAGAVI-590001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI-591237. 3. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, VIDHAN SOUDHA, BENGALURU-560001. …RESPONDENTS (BY SRI. SHARAD V.MAGADUM, AGA FOR R1 TO R3) Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13057 WP No. 105648 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO; I) ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER DATED 24/01/2019 VIDE

ORDER BEARING REFERENCE NO.ZA290119067855Y, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-B, AND CONSEQUENTLY ALLOW THE PETITION IN THE INTEREST OF JUSTICE AND EQUITY; II) ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION TO THE RESPONDENT NO-1, TO KINDLY REVOKE THE IMPUGNED ORDER DTD: 24/01/2019 VIDE ORDER BEARING REFERENCE NO.ZA290119067855Y OR ALTERNATIVELY DIRECT THE RESPONDENT NO.1 TO OPEN THE PORTAL OF THE PETITIONER, IN THE INTEREST OF JUSTICE AND EQUITY.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1.

Learned Additional Government Advocate accepts notice for respondents No.1 to 3. 2. The petitioner is before this Court seeking for the following reliefs: i) Issue Writ Of Certiorari quashing the impugned order dated 24/01/2019 vide Order bearing Reference No.ZA290119067855Y, passed by respondent No.1 vide ANNEXURE-B, and consequently allow the petition in the interest of justice and equity.

ii) Issue Writ Of Mandamus or in the like nature of Mandamus or direction to the respondent No-1, to kindly revoke the impugned order Dtd: 24/01/2019 HC-KAR NC: 2025:KHC-D:13057 WP No. 105648 of 2025

vide order bearing Reference No.ZA290119067855Y or alternatively direct the Respondent No.1 to open the portal of the petitioner.

iii) Issue any other order or direction as this Hon’ble court deems fit in the circumstances of the case, in the interest of justice and equity.

3.

The petitioner is challenging the cancellation of the GST registration of the petitioner on account of non filing of returns for a period of six months. If at all, the petitioner is aggrieved by the same, the petitioner would be required to file the returns and seek for restoration of the registration.

4.

Reserving such liberty, the petition stands disposed of. (SURAJ GOVINDARAJ) JUDGE

AM/- CT: UMD List No.: 1 Sl No.: 15

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.