Judgment
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8012 OF 2026 (T-RES) BETWEEN:
M/S TRENDZ, A PARTNERSHIP FIRM, NO. 2, SECOND FLOOR, NAGAGONDANAHALLI MAIN ROAD, BENGALURU 560066
PREVIOUSLY AT, NO. 36, 2ND FLOOR, 15TH CROSS ROAD, MALLESHWARAM, BENGALURU 560003 REP. BY ITS PARTNER, SRI. MOHAN KUMAR, SON OF SRI MUDALAGIRI GOWDA, AGED ABOUT 56 YEARS.
…PETITIONER (BY SRI. SHREEHARI KUTSA., ADVOCATE) AND:
1.
SUPERINTENDENT, RANGE-DND-4, NORTH DIVISION-4, BENGALURU NO. 59, HMT BHAVAN, 1ST FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU - 560032.
2.
COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH, HMT BHAVAN, BELLARY ROAD,
Digitally signed by VANAMALA N Location:
HIGH COURT OF KARNATAKA
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
GANGANAGAR, BENGALURU - 560032.
…RESPONDENTS
(BY SRI. ARAVIND V CHAVAN., ADVOCATE FOR SRI. AKASH B SHETTY.,ADVOCATE FOR R1 & R2)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DIGITALLY SIGNED SHOW CAUSE NOTICE IN FORM GST REG 17 FOR CANCELLATION OF REGISTRATION ISSUED UNDER SECTION 29(2)(a) OF CGST ACT, 2017 DATED 18.09.2024 BEARING REFERENCE NO. ZA2909240749104 BY THE R-1 AND ENCLOSED AS ANNX-C;
QUASH THE DIGITALLY SIGNED ORDER OF CANCELLATION OF REGISTRATION ISSUED IN FORM GST REG-19 UNDER SECTION 29(2)(a) OF KGST/CGST ACT, 2017 DATED 05.12.2024 BEARING REFERENCE NO. ZA291224021314Y BY THE R-1 AND ENCLOSED AS ANNX-D;DIRECT THE R-1 TO REINSTATE THE GST REGISTRATION OF THE PETITIONER, WHICH HAS BEEN CANCELLED VIDE ORDER UNDER SECTION 29(2)(a) OF KGST/CGST ACT, 2017 DATED 05.12.2024 BEARING REFERENCE NO. ZA291224021314Y IN FORM GST REG-19 BY R-1 AND ENCLOSED AS ANNX-D.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
ORAL ORDER
The petitioner’s GST registration is cancelled vide the Order of Cancellation dated 05.12.2024 [Annexure-D] after the Show Cause Notice dated 18.09.2024 [Annexure-C]. As such, the petitioner has called in question the Order of Cancellation dated 05.12.2024 while impugning the very issuance of the Show Cause Notice dated 18.09.2024.
2.
Sri. Shreehari Kutsa, the learned counsel for the petitioner, submits that the petitioner's grievance would be redressed if the petitioner is extended an opportunity to reply to the Show Cause Notice, and in elaboration, the learned counsel submits the following.
[A] The Show Cause Notice for cancellation of the registration is issued in the premise that the petitioner is not conducting business from the registered
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
place of business and has raised invoices without the underlying supply.
[B] The petitioner has not verified the Portal the Show Cause Notice uploaded, and as such, the petitioner has not filed any Reply.
[C] When the petitioner is served with notice of another proceeding on similar grounds, and the petitioner has filed Reply specifically stating that:
the premises is not physically verified, there is an ongoing dispute with the landlord, Mrs. Manjula Gururaj, and there must be another investigation before there could be proceedings.
Sri. Aravind V Chavan, a learned standing counsel who is assisting Sri. Akash B Shetty, the learned
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
counsel who is on record for the respondents, is heard for the disposal of the petition.
3.
This Court must observe that if the proposition to cancel the registration is in the premise that the Registered Taxable Person is not conducting business from the registered place of business, it would be open to the proper Officer to get the place of business verified and upload the Verification Report in the prescribed format on the Portal within fifteen [15] days from the date of verification. Thus, there is a procedure for verification and uploading the outcome of the verification on the Portal informing the petitioner about the possibility of an action. This procedure is contemplated under Rule 25 of the CGST Rules 2017.
4.
It is also brought to this Court's notice that the Portal enables a Report with photograph of the premises as well. The impugned Order does not
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
refer to any verification or a Verification Report being uploaded. Further, the Show Cause Notice only proposed cancellation of the petitioner's registration from the date of such Notice [18.09.2024], but without any elaboration the suspension is made with effect from 01.07.2017, the date on which the petitioner is admitted to the GST registration [Annexure-A]. These circumstances persuade this Court to intervene with the Order of Cancellation of GST registration dated 05.12.2024 and restore the proceedings under the Show Cause Notice dated 18.09.2024 with opportunity to the petitioner to file Response. In the light of the afore, the following.
ORDER [A] The petition is allowed in-part.
[B] The impugned Order of Cancellation of registration of GST dated 05.12.2024 [Annexure-D] is quashed.
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CNR: KAHC010175862026 NC: 2026:KHC:48634 WP No. 8012 of 2026
[c] The petitioner is reserved with liberty to file Response to the Show Cause Notice dated 18.09.2024 [Annexure-C] with the first respondent by 15.10.2026.
[d] It is needless to observe that the cancellation of the GST registration shall be under suspension subject to outcome in such restored proceedings.
Sd/- (B M SHYAM PRASAD) JUDGE
AN/-