Karnataka High Court
R M Services vs Commissioner Of Commercial Taxes on 18 November, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC-D:15785
WP No. 107444 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA,AT DHARWAD
DATED THIS THE 18TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 107444 OF 2024 (T-RES)
BETWEEN:
R. M. SERVICES
REPRESENTED BY ITS PROPRIETOR
RIYAZ MAULASAB PLAT
AGE: 40 YEARS,
OCC: BUSINESS,
R/O: CHALAGERI,
TQ: RANEBENNUR,
DIST: HAVERI-581115.
...PETITIONER
(BY SRI. PRUTHVIRAJ P. HITTALAMANI, ADVOCATE)
AND:
1. COMMISSIONER OF COMMERCIAL TAXES
KARNATAKA,
VANIJYA THERIGE KARYALAYA
GANDHINAGAR,
BENGALURU-560009.
Digitally signed by
RAKESH S 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
HARIHAR (LGSTO-360) RANEBENNUR,
Location: High
Court of Karnataka, R/O: CHANNAMALLIKARJUNA COMPLEX,
Dharwad Bench,
Dharwad
1ST CROSS, VAGEESHNAGAR,
RANEBENNUR-581115
DIST. HAVERI.
...RESPONDENTS
(BY SRI.T.HANUMAREDDY, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA IS PRAYING TO:
A) TO ISSUE A WRIT OF CERTIORARI BY QUASHING THE
IMPUGNED ORDER AT VIDE ANNEXURE-A BEARING REFERENCE
NO. ZA290723030382N DATED. 07-07-2023, PASSED BY
RESPONDENT NO. 2.
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WP No. 107444 of 2024
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B) IN CONSEQUENT OF THE SAME FURTHER ISSUE A WRIT OF
MANDAMUS DIRECTING THE RESPONDENTS TO REVOKE THE
CANCELLATION OF REGISTRATION OF PETITIONERS GSTIN
REGISTRATION NO. 29DCVPP2699F1ZM.
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:
a. "To issue a Writ of Certiorari by quashing the impugned
order at vide Annexure-A bearing Reference
No.ZA290723030382N dated. 07-07-2023, passed by
Respondent No.2.
b. In consequent of the same further issue a writ of
mandamus directing the respondents to revoke the
cancellation of registration of petitioners GSTIN
Registration No. 29DCVPP2699F1ZM and
c. To issue order(s), direction(s), writ(s) or any other
relief(s) as this Hon'ble Court deems fit and proper in the
facts and circumstances of the case and in the interest of
justice."
2. The issue in this lis concerns the cancellation of the
petitioner's GST registration without fixing a date and time for a
hearing after issuing the show-cause notice.
3. Learned counsel for the petitioner submits that this
issue has already been conclusively addressed by a coordinate
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Bench, and this reasoning is not disputed by the learned AGA. In
the earlier judgment, the Coordinate Bench held as follows:
"Petitioner has sought for issuance of writ of certiorari to
quash the show cause notice at Annexure-A and has also
sought for issuance of writ of certiorari to quash the order for
cancellation of Registration at Annexure-B and the endorsement
at Annexure-E.
2. Petitioner submits that he was not personally heard in
the proceedings leading to passing of the order at Annexure-B.
It is contended that the show cause notice at Annexure-A does
not fix any specific date for availing the opportunity of personal
hearing and submits that as per Karnataka Goods and Services
Tax Act and the Central Goods and Services Act, the show
notice must specify the time and date for availing the
opportunity of personal hearing.
3. It is noticed that Annexure-A does not specify any
specific date for availing the opportunity of personal hearing
and the order at Annexure-B merely records that the reply and
submission have been examined at the time of hearing. There is
no details forthcoming as to whether petitioner was afforded an
opportunity of personal hearing in terms of the proviso to
Section 29(2) of the Karnataka Goods and Services Tax Act.
4. The proviso to Section 29(2) of the Karnataka Goods
and Services Tax Act specifically observes that there shall be no
cancellation of registration without giving an opportunity of
being heard. Accordingly, during the course of proceedings
relating to cancellation of registration, there is a statutory
mandate that the assessee should be given an opportunity of
personal hearing. The authorities concerned in such proceedings
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is required to specifically state the time and date as regards
personal hearing provided to the assessee. In light of the
absence of such reference in the order at Annexure-B, the order
at Annexure-B deserves to be set aside and the matter be
remitted for fresh consideration before the Authority.
5. Accordingly, the order at Annexure-B is set aside.
The matter is remitted for fresh consideration before the
Authority to be disposed off in terms of the observations made
above and the proceedings are directed to be commenced from
the stage after issuance of notice dated 06.02.2019.
Consequently, the endorsement at Annexure-E is also set aside.
All contentions of the petitioner as regards Annexure-A are kept
open to be made out to the respondent - Authority.
6. In light of the above, writ petition is disposed off.
4. In light of the Coordinate Bench's decision, which I
consider binding, this petition is entitled to succeed. Accordingly,
the petition is allowed on the same lines as the Coordinate
Bench's order.
Sd/-
(M.NAGAPRASANNA)
JUDGE
AC
CT:ANB
