M/S Trendz vs. Superintendent
Held
The Court held that the cancellation order did not refer to any physical verification report. It also noted the discrepancy in the effective date of suspension. The Court decided to restore the proceedings to allow the petitioner to respond to the show cause notice.
Facts
The petitioner's GST registration was cancelled based on a show cause notice alleging non-operation from the registered place of business and raising invoices without supply. The petitioner claims they did not reply as they did not verify the notice on the portal.
Key Issues
Whether the cancellation of GST registration was valid without proper verification and opportunity to reply to the show cause notice.
Sections Cited
Section 29(2)(a), Rule 25
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010175862026 NC: 2026:KHC:48634 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:
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, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010175862026 NC: 2026:KHC:48634 GANGANAGAR, BENGALURU - 560032. …RESPONDENTS
(BY SRI. ARA
The judgment continues below.
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