Allowed¶45

Mahesh Gurappa Doddamane v. the Assistant Commissioner of Central Tax

Karnataka HC10 Oct 2025WP/27764/2025

Case brief

AI extract

What is this about?

GST registration cancellation set aside; one more opportunity; certiorari; CGST Act, 2017; CGST/KGST Rules, 2017; Karnataka High Court Bengaluru; WP No. 27764 of 2025 (T-RES); Justice S.R. Krishna Kumar; reinstatement of GST registration within four weeks subject to filing returns and payment of up-to-date tax with penalty and interest; non-precedential order; show cause notice Form GST REG-17/31; natural justice/justice oriented approach.

What did the court decide?

Petition allowed; cancellation order (Annexure-B dated 26.07.2024) quashed; respondents directed to reinstate/restore the petitioner's GST registration within four weeks, subject to the petitioner filing GST returns and paying up-to-date tax together with applicable penalty and interest within that period. ¶45

Mahesh Gurappa Doddamane Vs the Assistant… — GST and Indirect Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the cancellation of the petitioner's GST registration dated 26.07.2024 should be set aside and an opportunity afresh granted, in view of the petitioner's assertion that his failure to reply to the show cause notice and to attend the personal hearing was due to bonafide reasons, unavoidable circumstances and sufficient cause.

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Court's answer

On the petitioner's specific assertion that his inability and omission to reply to the show-cause notice and attend the hearing was due to bonafide reasons, unavoidable circumstances and sufficient cause, the Court, adopting a justice-oriented approach, deemed it just and appropriate to set aside the impugned cancellation order and remit the matter.

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Ratio / Principle

The matter was remitted back to the concerned respondents in order to provide one more opportunity to the petitioner.

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Key takeaways

The impugned order at Annexure-B dated 26.07.2024 passed by respondent No.2 is quashed.ratio¶45
The concerned respondents are directed to reinstate/restore the petitioner's GST registration within four weeks, subject to the petitioner filing GST returns and paying up-to-date tax together with applicable penalty and interest within that period.ratio¶46
The order was made in the peculiar/special facts and circumstances of the instant case and expressly cannot be treated as a precedent nor have any precedential value for any other purpose whatsoever.

Detailed headnote1 paragraphs

High Court of Karnataka (S.R. Krishna Kumar, J.), Writ Petition No. 27764 of 2025 (T-RES), decided 10.10.2025 — Assessee's writ petition under Articles 226/227 of the Constitution against a show cause notice in Form GST REG-17/31 (Reference No.ZA2906240399715 dated 11.06.2024) and the consequential order cancelling his GST registration (Reference No.ZA2907241084876 dated 26.07.2024) passed by respondent No.2 after he failed to reply to the notice or attend personal hearings. Holding that the failure was attributed to bonafide reasons, unavoidable circumstances and sufficient cause, the Court adopted a 'justice oriented approach', allowed the petition, quashed the cancellation order and directed the respondents to reinstate/restore the GST registration within four weeks, subject to the petitioner filing GST returns and paying up-to-date tax with applicable penalty and interest. The order was expressly declared to be in the peculiar facts of the case and non-precedential. Prayer for declaration entitling adjustment of accumulated input tax credit against output tax liability during cancellation was not adjudicated.

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NC: 2025:KHC:40219 WP No. 27764 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF OCTOBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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WRIT PETITION NO. 27764 OF 2025 (T-RES)

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BETWEEN:

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MAHESH GURAPPA DODDAMANE, AGED ABOUT 48 YEARS, S/O SRI. D.S. GURAPPA. NO.4/5, 2^ND FLOOR, 27^TH CROSS, YEDIYUR CIRCLE, JAYANAGAR 7^TH BLOCK, BENGALURU - 560 082,

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…PETITIONER

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(BY SRI. M. THIRUMALESH, ADVOCATE)

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AND:

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-6, BANGALORE WEST COMMISSIONERATE BMTC BUS STAND, KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070.

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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SUPERINTENDENT OF CENTRAL TAX, WEST DIVISION-6, BANGALORE WEST COMMISSIONERATE, BMTC BUS STAND, KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070.

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…RESPONDENTS

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(BY SRI. AKASH B. SHETTY, ADVOCATE)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ALLOW THE WRIT PETITION AND ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE IN FORM GST REG-17/31 IN REFERENCE NUMBER ZA2906240399715 DATED 11.06.2024 AS IT IS CONTRARY TO THE PROVISIONS OF CSST RULES, 2017 AND KGST RULES, 2017, ANNEXURE-A AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:40219 WP No. 27764 of 2025

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, the petitioner seeks the following reliefs:

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“a) Issue a writ of certiorari or a writ in the nature of certiorari quashing the show cause notice in Form GST REG-17/31 in Reference No.ZA2906240399715 dated 11.06.2024 as it is contrary to the provisions of CGST Rules 2017 and KGST Rules, 2017 at Annexure-A.

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b) Issue a writ of certiorari or a writ in the nature of certiorari quashing the order for cancellation of Registration in Reference No.ZA2907241084876 dated 26.07.2024 as being contrary to the provisions of CGST Act, 2017 and KGST Act, 2017 at Annexure-B.

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c) Issue a writ of certiorari or a writ in the nature of certiorari declaring that the cancellation of registration of the petitioner is illegal and that the petitioner would be entitled to adjust the accumulated input tax credit during the period of cancellation against its output tax liability; and

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d) and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice."

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Heard learned counsel for the petitioner and learned

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counsel for the respondents and perused the material on record.

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3 - NC: 2025:KHC:40219 WP No. 27764 of 2025

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HC-KAR

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In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the respondent No.2 issued a show-cause notice dated 26.07.2024. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before --respondent No.2 for the purpose of attending personal hearings, consequently the respondent No.2 proceeded to pass the impugned order dated 26.07.2024, canceling the GST registration of the petitioner. Aggrieved by the impugned order, the petitioner is before this Court by way of the present petition.

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Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

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In the light of the specific assertion on the part of the petitioner that his inability and omission to reply to the show-cause notice and to attend on the date of hearing before respondent No.2 was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the

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4 - NC: 2025:KHC:40219 WP No. 27764 of 2025

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HC-KAR

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matter back to the concerned respondents in order to provide one more opportunity to the petitioner.

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Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes.

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The aforesaid submission of learned counsel for the petitioner is placed on record.

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In the result, I pass the following:

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ORDER

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i. The Petition is allowed .

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ii. The impugned order at Annexure-B dated 26.07.2024 passed by respondent No.2, is hereby quashed.

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iii. The concerned respondents are directed to reinstate/restore the GST registration of the petitioner within four weeks from today, subject to the petitioner filing GST returns and paying up to date tax together with applicable penalty and interest, within the aforesaid period of four weeks from the date of receipt of a copy of this order.

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5 - NC: 2025:KHC:40219 WP No. 27764 of 2025

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HC-KAR

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iv. It is needless to state that this order is made in the peculiar/special facts and circumstances obtaining in the instant case and this order cannot be treated as a precedent nor shall have any precedential value for any other purpose, whatsoever.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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MDS List No.: 2 Sl No.: 42

Mahesh Gurappa Doddamane v. the Assistant Commissioner of Central Tax

Case brief

What is this about?

What did the court decide?

Mahesh Gurappa Doddamane v. the Assistant Commissioner of Central Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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