Karnataka High Court
M/S Shree Veerabhadreshwar vs The State Of Karnataka on 24 November, 2025
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
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NC: 2025:KHC-D:16104
WP No. 108419 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 24TH DAY OF NOVEMBER 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 108419 OF 2025 (T-RES)
BETWEEN:
M/S. SHREE VEERABHADRESHWAR
ENTERPRISES SAMRAT COMPLEX,
CC NO 3887/1B, RA CIRCLE, MUDHOL,
BAGALKOT - 587 313,
REP BY ITS PRO SHAHAJIRAO DADARAO MANE,
AGED ABOUT 50 YEARS,
GSTIN 29AEBPC9856MM1ZX.
...PETITIONER
(BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
REP BY THE PRINCIPAL SECRETARY,
FINANCE DEPARTMENT,
GOVERNMENT OF KARNATAKA,
BENGALURU - 560 001.
2. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, LGSTO-430,
JAMKHANDI, DIST. BAGALKOT - 587 301.
Digitally signed by
RAKESH S
3. JOINT COMMISSIONER OF COMMERCIAL TAXES,
HARIHAR APPEALS BELAGAVI DIVISION,BELAGAVI - 590 001.
Location: High
Court of Karnataka,
Dharwad Bench,
Dharwad 4. GOVERNMENT OF INDIA,
HROUGH ITS SECRETARY,(REVENUE),
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI - 110 001.
...RESPONDENTS
(BY SRI. T. HANUMAREDDY, AGA FOR R1 TO R3;
SRI. M.B.KANAVI, ADVOCATE FOR R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO 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
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NC: 2025:KHC-D:16104
WP No. 108419 of 2025
HC-KAR
ANNEXURE-D FOR THE TAX PERIOD 2019-20, TO THE PETITION AND
ETC.,
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. 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:
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.
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HC-KAR
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.
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
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HC-KAR
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.
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
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Writ Petition No.108239/2025, the subject petition stands
disposed on the same terms.
7. 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.
Sd/-
(M.NAGAPRASANNA)
JUDGE
kmv
CT-ASC
