Karnataka High Court
Bandigisab Maheboobsab Bijapur vs The Assistant Commissioner on 5 November, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
-1-
NC: 2025:KHC-D:15104
WP No. 108239 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA,AT DHARWAD
DATED THIS THE 5TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 108239 OF 2025 (T-RES)
BETWEEN:
BANDIGISAB MAHEBOOBSAB BIJAPUR
AGED ABOUT 46 YEARS,
OCC. CIVIL CONTRACTOR
AT POST KOLHAPUR, NEAR UKP OFFICE,
BASAVANA BAGEWADI,
VIJAPUR 586210
GSTIN. 29BLAPB3464P1ZT.
...PETITIONER
(BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER
SGSTO 421, MUDDEBIHAL
2. JOINT COMMISSIONER OF COMMERCIAL TAXES
(APPEALS), SUMOULYA SOUDHA,
CLUB ROAD, AT: BELAGAVI 560027.
VISHAL
3. THE STATE OF KARNATAKA
NINGAPPA
PATTIHAL
REP. BY THE PRINCIPAL SECRETARY,
Digitally signed by VISHAL
NINGAPPA PATTIHAL
FINANCE DEPARTMENT,
Location: High Court of
Karnataka Dharwad Bench
Date: 2025.11.07 11:53:50
+0530
GOVERNMENT OF KARNATAKA,
DR. B.R. AMBEDAKAR, VEEDHI,
BENGALURU-560 001.
4. GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
RAJPATH MARG, 'E' BLOCK,
CENTRAL SECRETARIAT,
NEW DELHI, DELHI-110011.
...RESPONDENTS
(BY SRI.T. HANUMAREDDY, AGA FOR R1 TO R3;
SRI. M.B.KANAVI, ADVOCATE FOR R4)
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NC: 2025:KHC-D:15104
WP No. 108239 of 2025
HC-KAR
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO:
1. ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF
CERTIORARI QUASHING THE IMPUGNED ORDER BEARING
APPEAL NO.GST-462/2024-25/B-1065, DATED 03.01.2025,
PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-D, TO THE
PETITION.
2. ISSUE WRIT OF MANDAMUS OR LIKE IN THE NATURE OF
DIRECTING THE RESPONDENT NO.1 AND 2 TO PASS THE
ORDER ON MERITS OF THE CASE.
THIS WRT PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
1. The petitioner is before this Court seeking the following prayer:
a. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing Appeal No.GST- 462/2024-25/b-1065, dated 03.01.2025, passed by respondent No.2 vide ANNEXURE-D, to the petition. b. Issue writ of Mandamus or like in the nature of directing the Respondent no.1 and 2 to pass the order on merits of the case.
c. Pass such other Order or further Orders as this Hon'ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity.
2. Heard the learned counsel Sri.H.R.Kambiyavar, appearing for petitioner, learned AGA-Sri.T.Hanumareddy, appearing for respondents No.1 to 3 and learned counsel Sri.M.B.Kanavi, appearing for respondent No.4. -3-
NC: 2025:KHC-D:15104 WP No. 108239 of 2025 HC-KAR
3. The petitioner is a proprietorship concern registered under the Provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act' for short) and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as 'the KGST Act' for short). The issue relates to the issuance of a show-cause notice as to why the registration of the petitioner should not be cancelled. The cancellation ensued upon the authority not being satisfied with the petitioner's reply. The petitioner then seeks to file an appeal invoking Section 107 of the CGST Act, which was rejected on the ground of limitation.
4. In identical circumstances, this Court has permitted appeals to be filed despite the delay in Writ Petition No.101618 of 2025 decided on 29.10.2025, wherein this Court has held as follows.
1. "Petitioner is before this Court seeking the following prayer:
a. "Issue Writ of Certiorari or in the like nature of certiorari quashing the impugned order bearing no. Appeal No. GST-227/2024-25/B-491, dated 30/09/2024, passed by respondent no. 2. vide ANNEXURE-C, to the petition.
b. Consequently or in the like nature of certiorari quashing the impugned order bearing no. ACCT/A- 5/RECTIFICATION/2023-24 dated 21.11.2023, passed by respondent no. 1 vide ANNEXURE-A. -4- NC: 2025:KHC-D:15104 WP No. 108239 of 2025 HC-KAR c. Pass such other order of further orders as this Hon'ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity."
2. The learned counsel appearing for the petitioner submits that the petitioner notwithstanding the fact of payment of complete tax, the assessment is drawn against him, against which an appeal is preferred and the appeal is rejected on the sole ground of delay.
3. The learned counsel submits that the issue in the lis stands answered by the judgment rendered by this Court in Writ Petition No.107549/2024 disposed of on 21.01.2025.
4. In the light of the issue standing answered by this Court and that of the Division Bench in Writ Appeal No.100608/2025, the petition deserves to succeed in the same direction that is issued while disposing of Writ Petition No.107549 of 2024.
5. For the aforesaid reasons, the following:
ORDER i. Writ petition is allowed in part.
ii. The petitioner is permitted to file an appeal against the cancellation of registration before the Appellate Authority within four weeks from the date of the receipt of this order.
iii. In the event, the appeal is preferred within four weeks as aforesaid, it shall be considered on its merit and not reject the appeal on the ground of limitation.
iv. In the event, the petitioner would not prefer an appeal within four weeks as permitted above, the benefit of the order rendered in the subject petition would not be available to the petitioner.
Ordered accordingly."
5. In the light of the Appellate Authority being directed to consider the appeal on its merits, the impugned order of the Appellate Authority is hereby set aside.-5-
NC: 2025:KHC-D:15104 WP No. 108239 of 2025 HC-KAR
6. All other contentions are left open to be urged before the Appellate Authority.
Sd/-
(M.NAGAPRASANNA) JUDGE RHR/-CT:ANB List No.: 1 Sl No.: 35