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)
-2-
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.
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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.
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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.
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HC-KAR
6. All other contentions are left open to be urged before
the Appellate Authority.
Sd/-
(M.NAGAPRASANNA)
JUDGE
RHR/-CT:ANB
