M/S Talampally Properties Vs the Superintendent — GST and Indirect Tax | Karnataka HC (2026)

M/S Talampally Properties Vs the Superintendent — GST and Indirect Tax | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Cancellation of GST registration order (Annexure-A) and rejection of revocation application (Annexure-B) set aside; respondents directed to restore GST registration within four weeks, subject to the petitioner filing pending returns for the show-cause notice period and paying up-to-date tax with interest and penalty within that period; petitioner's plea of part-payment of tax to be reckoned by the authority in computing dues.

Issue for consideration

Whether the order of cancellation of the petitioner's GST registration dated 10.10.2025 in Form GST REG-19 (Annexure-A) ought to be quashed by writ of certiorari, and whether the subsequent rejection of the application for revocation of cancellation (Annexure-B) should also be set aside, with directions for restoration of registration.

Court's answer

The order of cancellation of GST registration at Annexure-A as well as the order of rejection of the application for revocation of cancellation at Annexure-B are set aside.

Ratio / Principle

The respondents are directed to restore the petitioner's GST registration within four weeks, subject to the petitioner filing the pending returns for the show-cause notice period and paying up-to-date tax together with interest and penalty within that four-week period.

Key takeaways

Arrears of tax, penalty and interest for the relevant default period are to be made good by the petitioner as a term of the restoration.ratio¶39
The petitioner's submission that a portion of the tax has already been paid may be taken note of by the authority while calculating the dues from the petitioner.obiter¶42
Interim application I.A.No.1/2026 is allowed and the petitioner is dispensed with from producing certified copies of Annexures-A and B, the documents produced being printouts obtained from the portal.obiter

Detailed headnote1 paragraphs

Writ Petition (Articles 226/227, Constitution of India) by M/s. Talampally Properties, a partnership firm, against cancellation of its GST registration by Form GST REG-19 order dated 10.10.2025 (Ref. ZA291025035418K, Annexure-A) passed by the Superintendent, Range-DSD5, GST Department, and against rejection of its revocation application (Annexure-B). The Court, putting the petitioner on terms, set aside both orders and directed the respondents to restore the GST registration within four weeks, subject to the petitioner filing the outstanding returns for the show-cause notice period (default from March-2025) and making good arrears of tax, interest and penalty within that period; the authority was to take note of tax already paid while computing dues. Certified copies of the annexures dispensed with (I.A.No.1/2026 allowed); petition disposed of.

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1^ST DAY OF APRIL, 2026

BEFORE

THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9602 OF 2026 (T-RES)

BETWEEN:

M/S. TALAMPALLY PROPERTIES, A PARTNERSHIP FIRM UNDER PARTNERSHIP ACT, 1932, REPRESENTED BY ITS PARTNER, SRI. DEVARAJ S. TALAMPALLY, SON OF LATE SRI. SHIVALINGAPPA N TALMPALLY, AGED ABOUT 55 YEARS, OFFICE AT 1086/A, 1087A, 14^TH MAIN, 18^TH CROSS, 3^RD SECTOR, HSR LAYOUT, BANGALORE- 560102. GSTIN - 29AAFFT0604A1ZQ.

…PETITIONER

Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

(BY SRI. ANNAMALAI S., ADVOCATE)

AND:

THE SUPERINTENDENT, RANGE-DSD5, GOODS AND SERVICE TAX DEPARTMENT, F WING, 6^TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BANGALORE-560034.

…RESPONDENT

(BY SMT. JYOTHI M. MARADI, HCGP)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER FOR CANCELLATION OF REGISTRATION DATED 10.10.2025 IN FORM GST REG-19 PASSED BY THE RESPONDENT BEARING REFERENCE NUMBER ZA291025035418K ENCLOSED AND MARKED AS ANNEXURE-A AND DIRECT THE RESPONDENT TO GRANT THE GST REGISTRATION TO THE PETITIONER 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

Learned High Court Government Pleader accepts notice for the respondent.

The petitioner has sought for setting aside of

the order of cancellation of registration at Annexure-A. Perusal of the order at Annexure-A would indicate that the order of cancellation was served on the petitioner who has not filed returns since February-2025 and accordingly, the

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authority has proceeded to pass cancellation of GST registration.

Learned counsel for the petitioner submits that

for the month of February-2025, returns were filed, however subsequent thereto from March-2025, there has been some lapse of not filing of returns, which lapse petitioner would cure by filing returns and paying tax, interest and penalty.

In light of the stand taken by the petitioner, it

would be appropriate to put the petitioner on terms and dispose of the writ petition itself, subject to following:

ORDER

i) The order of cancellation of GST registration at Annexure-A as well as the order of rejection of application for revocation of cancellation at Annexure-B are set aside.

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ii) Petitioner to regularize the lapse by filing returns to the period with respect to which show-cause notice is issued.

iii) Needless to state, arrears of tax, penalty and interest to be made good for such relevant period.

iv) Respondents are directed to restore GST registration of the petitioner within four weeks from today, subject to the petitioner filing returns and paying upto date tax together with interest and penalty within the aforesaid period of four weeks.

The submission of the petitioner that portion of

tax has been paid, may be taken note by the authority while calculating the due from the petitioner.

I.A.No.1/2026 is allowed and the petitioner is

dispensed with production of certified copy of Annexures-A

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and B, in light of the submission that the documents produced are the printouts obtained from the portal.

Accordingly, petition is disposed of .

SD/(S SUNIL DUTT YADAV) JUDGE

MCR