[Cites 6, Cited by 0]
Karnataka High Court
M/S Shivashakti Traders vs The Commercial Tax Officer on 1 December, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC-D:16770
WP No. 103082 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 1ST DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 103082 OF 2025 (T-RES)
BETWEEN:
M/S. SHIVASHAKTI TRADERS, TMC NO.2067,
HOOLI BUILDING, GIRIJANNAVAR ONI,
SAUNDATTI-591126
REP. BY ITS PROPRIETOR, SMT. KALAVATI
W/O. MALLIKARJUN HOOLI,
AGED ABOUT 49 YEARS,
GSTIN . 39ACTPH5693R1Z9.
... PETITIONER
(BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE COMMERCIAL TAX OFFICER,
LGSTO 410, BAIHONGAL DGSTO,
DIST: BELGAUM-591102.
Digitally signed by
RAKESH S
HARIHAR 2. JOINT COMMISSIONER OF COMMERCIAL TAXES
Location: High
Court of Karnataka, (APPEALS), DIST. BELGAUM-560027.
Dharwad Bench,
Dharwad
3. THE STATE OF KARNATAKA,
REP. BY THE PRINCIPAL SECRETARY,
FINANCE DEPARTMENT, GOVERNMENT OF
KARNATAKA, BENGALURU-560 001.
4. THE CUSTOMS EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, 1ST FLOOR,
WTC BUILDING, FKCCI COMPLEX,
K. G. ROAD, BANGALORE-560009.
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WP No. 103082 of 2025
HC-KAR
5. GOVERNMENT OF INDIA,
THROUGH ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
... RESPONDENTS
(BY SRI. T. HANUMAREDDY, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO:
(I) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF
CERTIORARI QUASHING THE IMPUGNED ORDER BEARING
APPEAL NO.GST-317/2023-24/B-609 DATED 25.10.2024,
PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-B.
(II) ISSUE WRIT OF MANDAMUS OR LIKE IN THE NATURE OF
DIRECTING THE RESPONDENT NO.2 TO PASS AN ORDER
ON MERITS OF THE CASE, SO FOR PETITIONER IS
CONCERN.
THIS WRIT 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:
(I) Issue Writ of Certiorari or in the like nature of
Certiorari quashing the impugned order
bearing Appeal No.GST-317/2023-24/B-609
dated 25.10.2024, passed by respondent No.2
vide Annexure-B.
(II) Issue writ of Mandamus or like in the nature of
directing the Respondent No.2 to pass an order
NC: 2025:KHC-D:16770
HC-KAR
on merits of the case, so for petitioner is
concern.
(III) 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 Shri H.R. Kambiyavar, learned counsel
appearing for the petitioner and Shri T. Hanumareddy, learned
AGA appearing for respondent Nos.1 to 3.
3. Learned counsel appearing for the parties in unison
would submit that, the issue in the lis stands covered by
judgment rendered by this Court in W.P. No.108419 of 2025,
disposed off on 24th November 2025. This Court held as follows:
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 No. Appeal
No.GST-364/2025-26/B-917, dated
26.08.2025, passed by respondent no.3
vide Annexure-D for the tax period
2019-20, to the petition.
b. Pass such other Order or further Orders
as this Hon'ble Court may deems fit in the
facts circumstances of this case, in the
interest of justice and equity.
2. The learned counsel to the petitioner submits
the issue in the lis stands answered by this Court in Writ
Petition No.108239/2025 disposed on 05.11.2025 which
reads as follows:
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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. 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.
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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.
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:
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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.
6. All other contentions are left open to
be urged before the Appellate Authority.
3. In the light of the issue being similar and
the learned AGA not disputing the position as is
considered by this Court in Writ Petition No.108239/2025,
the subject petition stands disposed on the same terms.
4. Accordingly, the following order:
In the light of the Appellate Authority being
directed to consider the appeal on its merit, the impugned
order of the Appellate Authority is hereby set aside.
All other contentions are left open to be urged
before the Appellate Authority."
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4. In the light of the issue standing covered by the
judgment passed by this Court (supra), on all its fours and on
the same reasons, the subject petition also stands disposed.
Sd/-
(M.NAGAPRASANNA)
JUDGE
VNP / CT: ANB
