M/S Bangalore Agro Inputs and Consultancy Services Vs… — GST and Indirect Tax | Karnataka HC (2026)

M/S Bangalore Agro Inputs and Consultancy Services Vs… — GST and Indirect Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Order of cancellation of GST registration (Annexure-C) set aside; petitioner to file returns for the period of default and pay applicable tax, interest and penalty; Respondent No.3 to pass appropriate orders; petitioner dispensed from producing certified copies of Annexures A-E (I.A.No.1/2026 allowed).

Issue for consideration

Whether the rejection of the petitioner's appeal (Annexure-E) on the ground that it was filed beyond the time permissible under the statute should be set aside. +1 more

Ratio / Principle

Since the appeal had been dismissed without adjudication and only on the point of delay, the Court proceeded to examine the validity of the order of cancellation of GST registration at Annexure-C.

Key takeaways

Accepting the cause shown by the petitioner as well as the lapse, the order of cancellation of GST registration at Annexure-C is set aside.ratio¶36
The petitioner is directed to regularize the lapse by filing returns for the period of default and paying applicable tax, interest and penalty.ratio¶42
Respondent No.3 is to pass appropriate orders in light of the disposal of the petition.ratio

Detailed headnote1 paragraphs

Karnataka High Court (single Judge, S Sunil Dutt Yadav J) disposed of a writ petition under Articles 226 and 227 of the Constitution filed by a partnership firm whose appeal (Form GST APL-02, Annexure-E, dated 13.01.2026) against cancellation of its GST registration had been rejected by the Joint Commissioner of Commercial Taxes (Appeals)-9 solely because it was filed beyond the statutory time limit. Noting that the appeal had been dismissed without adjudication and only on the point of delay, the Court examined the validity of the underlying cancellation order (Annexure-C). Accepting the petitioner's showing that its auditor's failure to reply to the show-cause notice was a bona fide lapse, and on the Additional Government Advocate's suggestion that the petitioner be put on terms, the Court set aside the cancellation order, directed the petitioner to regularize the lapse by filing returns for the default period and paying applicable tax, interest and penalty, and directed Respondent No.3 (Assistant Commissioner, LGSTO-055) to pass appropriate orders. I.A.No.1/2026 allowing dispensation of certified copies (portal printouts) was allowed; petition disposed of.

1 -

NC: 2026:KHC:14513 WP No. 3961 of 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 11^TH DAY OF MARCH, 2026

BEFORE

THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3961 OF 2026 (T-RES)

BETWEEN:

M/S. BANGALORE AGRO INPUTS AND CONSULTANCY SERVICES, A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT NO. 7M-415, BASEMENT FLOOR, HRBR LAYOUT, KALYAN NAGAR, 2^ND BLOCK, 7^TH MAIN ROAD, BANGALORE, KARNATAKA 560043. REPRESENTED BY ITS MANAGING PARTNER, MR. SUBBAIAH BHANUPRAKASH.

…PETITIONER

(BY SRI. SUSHANTH V. A., ADVOCATE)

Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

AND:

THE STATE OF KARNATAKA, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BENGALURU 560001.

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9, KORAMANGALA, BANGALORE-560047. (APPELLATE AUTHORITY)

2 -

NC: 2026:KHC:14513 WP No. 3961 of 2026

HC-KAR

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO)-055, BENGALURU, KARNATAKA. (ORIGINAL ADJUDICATING AUTHORITY)

…RESPONDENTS

(BY SRI. K. HEMAKUMAR, AGA FOR R1 TO R3)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 13.01.2026 VIDE ANNEXURE-E PASSED BY RESPONDENT NO.2 IN FORM GST APL-02 AND ETC.,

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

CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

The petitioner has sought for setting aside of the order dated 13.01.2016 passed by respondent No.2 as per

Annexure-E. The reason for rejection of appeal in terms of Annexure-E is that appeal was filed beyond the time permissible under the statute. The petitioner also makes an oral plea for setting aside of the order of cancellation of GST registration. Copy of the order is enclosed at Annexure-C.

3 - NC: 2026:KHC:14513 WP No. 3961 of 2026

HC-KAR

Learned counsel for the petitioner submits that

due to bona-fide lapse, petitioner's auditor did not reply to

the show-cause notice for cancellation of GST registration. The petitioner submits that he undertakes to regularize

the default made and he may be permitted to take steps to regularize the default and order may be passed taking note of the orders passed by the Co-ordinate Bench wherein this Court has set aside the order of cancellation of GST registration upon terms.

Sri. K. Hemakumar, learned Additional

Government Advocate submits that the petitioner may be put on terms and be directed to regularize the lapse.

Taking note that the appeal was dismissed without adjudication and only on the point of delay, the validity of the order of cancellation at Annexure-C is looked into. Accepting the cause shown by the petitioner as well as lapse, the following order is passed:

4 -

NC: 2026:KHC:14513 WP No. 3961 of 2026

HC-KAR

i) The order of cancellation of GST registration at

Annexure-C is set aside.

ii) Petitioner to regularize the lapse by filing returns for the period of default and pay applicable tax, interest and penalty.

iii) Respondent No.3 to pass appropriate orders in light of the disposal of the petition.

I.A.No.1/2026 is allowed and petitioner is dispensed with production of certified copies of Annexures-

A, B, C, D and E, in light of the submission that the documents are the printouts taken from the portal.

Accordingly, petition is disposed of.

Sd/(S SUNIL DUTT YADAV) JUDGE

MCR