Shri Hanumesh vs. The Assistant Commissioner

WP/102380/2024HC KarnatakaGSTCNR KAHC02003870202416 September 2025Bench: SURAJ GOVINDARAJ2 pages

For Petitioner: SRI. H.R. KAMBIYAVAR, ADVOCATE

AI SummaryDismissed

Facts

The petitioner, Shri. Hanumesh, filed a writ petition before the High Court of Karnataka, Dharwad Bench, seeking to quash an order of cancellation dated 14/01/2023, passed by Respondent No. 1, the Assistant Commissioner, Commercial Taxes. The petitioner also sought a direction to Respondent No. 1 to open the GST portal for them. The petition was filed under Articles 226 and 227 of the Constitution of India. The court noted that despite a previous order dated 11.08.2025, office objections had not been complied with, leading to the conclusion that the petitioner was not interested in prosecuting the matter.

Held

The Court held that the writ petition was to be dismissed for non-prosecution. This decision was based on the observation that the office objections, which were to be complied with as per the court's order dated 11.08.2025, had not been addressed. Consequently, the Court inferred that the petitioner was not interested in pursuing the matter further. No findings were made on the merits of the cancellation order or the request to open the GST portal. The operative direction was the dismissal of the petition.

Key Issues

1. Whether the writ petition should be dismissed for non-prosecution, given the non-compliance with office objections and the apparent lack of interest from the petitioner. Petitioner's Argument: The petitioner sought to quash the cancellation order and compel the respondent to open the GST portal. The specific arguments made by the petitioner regarding the merits of the cancellation order or the portal access are not detailed in the provided text, as the case was dismissed on procedural grounds. Revenue/State's Argument: The respondents, including the Assistant Commissioner and Principal Commissioners of GST, were the authorities against whom the writ petition was filed. Their arguments are not recorded in the judgment as the matter was disposed of due to non-prosecution.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC-D:12280 WP No. 102380 of 2024 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 102380 OF 2024 (T-RES) BETWEEN: SHRI. HANUMESH WARD NO. 19, PLOT NO.76, NEAR ANNAPURNESHWARI TEMPLE, BHAGYANAGAR CROSS, KOPPAL-583231, AGED ABOUT 43 YEARS, GSTIN: 29AGVPH8083M2ZA …PETITIONER (BY SRI. H.R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, [LGSTO-510], KINNAL ROAD, SADASHIVNAGAR, KOPPAL. 2. THE PRINCIPAL COMMISSIONER OF COMMERCIAL CENTRAL GST AND CENTRAL-EXCISE, NO.71, CLUB ROAD, BELAGAVI COMMISSIONERATE, BELAGAVI-590001. 3. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX-1, QUEENS ROAD, VASANTH NAGAR, BENGALURU, KARNATAKA-560001. …RESPONDENTS Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12280 WP No. 102380 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, (I) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER OF CANCELLATION DATED 14/01/2023 VIDE

ORDER BEARING REF. GSTIN/UIN/ 29AGVPH8083M2ZA, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-‘B’, TO THIS WRIT PETITION. (II) ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION TO THE RESPONDENT NO.1, OR ALTERNATIVELY DIRECT THE RESPONDENT NO.1 TO OPEN THE PORTAL OF THE PETITIONER AND ETC.,.

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

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

Despite the order dated 11.08.2025 office objections have not been complied with.

It appears that the petitioner is not interested in prosecuting the matter.

The petition is dismissed for non-prosecution. (SURAJ GOVINDARAJ) JUDGE

GAB CT: UMD List No.: 2 Sl No.: 106

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.