Karnataka High Court
M/S King Enterprises vs Commissioner Of Commercial Taxes on 2 April, 2026
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NC: 2026:KHC-D:4993
WP No. 101468 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 2ND DAY OF APRIL, 2026
BEFORE
THE HON'BLE MS. JUSTICE JYOTI M
WRIT PETITION NO. 101468 OF 2026 (T-RES)
BETWEEN:
M/S. KING ENTERPRISES,
NO. 87-88, BELUR INDUSTRIAL AREA,
DHARWAD-580 008, REP. BY ITS PROP.,
MOHAMMED KHAN S/O BUDAN SAHEB,
AGE. 57 YEARS, OCC. BUSINESS,
R/O. NO. 5/3, MKK MANNAT,
3RD CROSS, JC NAGAR,
BENGALURU-560 006.
... PETITIONER
(BY SRI. R.M. JAVED, ADVOCATE)
AND:
1. COMMISSIONER OF COMMERCIAL TAXES,
VANIJYA THERIGE KARYALAYA,
GANDHI NAGAR, KALIDAS ROAD,
Digitally signed by
CHANDRASHEKAR
BENGALURU-560 009.
LAXMAN
KATTIMANI
Location: HIGH
COURT OF
KARNATAKA
2. JOINT COMMISSIONER OF COMMERCIAL TAXES,
(APPEAL) DHARWAD DIVISION, NAVANAGAR,
HUBLI-580 025, DHARWAD DISTRICT.
3. ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, LGSTO-310,
#310, DC COMPOUND, CIRCUIT HOUSE ROAD,
DHARWAD-580 001.
... RESPONDENTS
(BY SMT. NANDINI.B.SOMAPUR, AGA FOR R1 TO R3)
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NC: 2026:KHC-D:4993
WP No. 101468 of 2026
HC-KAR
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING, THIS DAY, AN ORDER IS MADE AS UNDER:
ORAL ORDER
Sri.R.M.Javed., counsel for the petitioner and Smt.Nandini B.Somapur., AGA for respondents 1 to 3 have appeared in person.
2. The petition is filed seeking following reliefs:
"a) To issue a Writ in the nature of Certiorari, quashing the Order passed by Respondent No.3 in Ref.No.ZA291025292512J Dated 28.10.2025 (Annexure-B) which cancelled the GST registration certificate of petitioner and
b) To issue a writ in the nature of certiorari, quashing the Order passed by Respondent No.2 in Appeal No.APL/GST/344/2025-26 Dated 22.12.2025, (Annexure-C) which confirmed the order passed by the Respondent No.3 and
c) Pass any other direction or writ which deem fit in the circumstances of the case, in the interest of justice."-3-
NC: 2026:KHC-D:4993 WP No. 101468 of 2026 HC-KAR
3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the papers with care.
4. The petitioner has approached this Court seeking quashing of the order of cancellation of GST registration dated 28.10.2025 (Annexure-B) and the confirmation order dated 22.12.2025 (Annexure-C), primarily on the ground that the show cause notice issued is not in consonance with the prescribed format under FORM GST REG-17 and does not disclose any reasons.
5. Counsel for the petitioner submits that the impugned show cause notice merely states that there is a violation of Section 29(2)(e), namely that the registration has been obtained by means of fraud, without furnishing any particulars or material details. It is contended that absence of reasons in the show cause notice vitiates the entire proceedings, including the cancellation order and the confirmation thereof.
6. Per contra, Additional Government Advocate justifies the action of the respondents in issuing the show cause notice -4- NC: 2026:KHC-D:4993 WP No. 101468 of 2026 HC-KAR and passing the impugned orders. It is submitted that the petitioner had obtained registration by fraudulent means and, therefore, the proceedings initiated are valid. It is further contended that the writ petition is devoid of merit and liable to be dismissed.
7. This Court has perused the material on record, including the show cause notice purportedly issued in FORM GST REG-17. Upon such perusal, it is evident that the show cause notice is not in conformity with the prescribed format. More importantly, except making a bald allegation of violation under Section 29(2)(e), i.e., that registration has been obtained by fraud, no reasons or supporting particulars are furnished.
It is a settled principle of law that a show cause notice must contain sufficient details enabling the notice to effectively respond. In the absence of reasons and material particulars, the notice is rendered vague and unsustainable. Consequently, any order passed pursuant to such defective notice cannot be sustained in law.
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NC: 2026:KHC-D:4993 WP No. 101468 of 2026 HC-KAR In view of the above, the impugned order of cancellation of registration dated 28.10.2025 (Annexure-B) and the confirmation order dated 22.12.2025 (Annexure-C) are liable to be quashed.
8. Accordingly, a writ of certiorari is issued. The impugned orders dated 28.10.2025 (Annexure-B) and 22.12.2025 (Annexure-C) are hereby quashed. The respondent- authority is directed to restore the GST registration of the petitioner within a period of ten (10) days from the receipt of a copy of this order.
9. With the above observations and directions, the writ petition stands allowed.
Sd/-
(JYOTI M) JUDGE MRP LIST NO.: 1 SL NO.: 3