Shri Mohammed Kamran v. the Principal Commissioner of Commercial Tax
Case brief
What is this about?
Karnataka High Court at Bengaluru; WRIT PETITION NO. 6450 OF 2026 (T-RES); decided 01.04.2026 by Hon'ble Mr. Justice S Sunil Dutt Yadav. Petitioner Shri Mohammed Kamran (proprietor, M/s. M.K. Traders) v. Principal Commissioner of Commercial Tax, Superintendent of Central Tax and Assistant Commissioner of Central Tax, Mysuru ranges. Keywords: GST registration cancellation; Annexure-B; show cause notice; personal hearing; principles of natural justice; judicial custody / incarceration; DGGI GST fraud case; revocation of cancellation rejected without reasons; Article 226; orders set aside; registration restored; remitted for reply to show cause notice; petition disposed.
What did the court decide?
Orders dated 10.11.2025 (cancellation of GST registration) and 11.03.2026 (rejection of revocation application) set aside; respondent Authorities directed to restore the GST registration forthwith and at liberty to proceed with the proceedings; matter remitted to the stage of reply to the show cause notice dated 19.02.2025; petitioner directed to appear before respondent No.2 on 04.05.2026 without further notice; all contentions kept open to be raised before the respondent Authority.