" - 1 - HC-KAR NC: 2025:KHC-D:17355 WP No. 106691 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 5TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 106691 OF 2025 (T-RES) BETWEEN: M/S. RAHUL COMPUTERS, REPRESENTED BY ITS PROPRIETOR IBRAHIM MALIKSAB BAGAWAN AGED ABOUT YEARS SECTPR MP/34, 01, MAIN NAVANAGAR, BAGALKOT-587103. GSTIN.29ANWPB7166RIZT. …PETITIONER (BY SMT. AMRUTHA FOR SRI. H. R KAMBIYAVAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560001. 2. GOVERNMENT OF KARNATAKA MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DEPARTMENT VIJAYPUR. 3. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) RAJPATH MARG E BLOCK, CENTRAL SECRETARIAT, NEW DELHI, DELHI-110011. 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT), VANIJYA TERIGE BHAVAN, SECTOR NO.7, NAVANAGAR. BAGALKOT-587301. Printed from counselvise.com RAKESH S HARIHAR Digitally signed by RAKESH S HARIHAR Date: 2025.12.09 11:55:13 +0530 - 2 - HC-KAR NC: 2025:KHC-D:17355 WP No. 106691 of 2025 5. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI-560027. …RESPONDENTS (BY SRI.T. HANUMAREDDY, AGA, FOR R1 R2, R4 AND R5; SRI. M.B. KANAVI, CGSC FOR R3) 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. DCCT/AUDIT/BGK/2024-25/B- DATED 29.04.2024, PASSED BY RESPONDENT NO. 4 VIDE ANNEXURE – A 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 prayers: (a) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing No.DCCT/AUDIT/BGK/ 2024-25/B- dated 29.04.2024, passed by respondent No.4 vide Annexure – A. (b) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing Appeal No.GST-899/2024-25 dated. 14.07.2025, passed by respondent No.5 vide Annexure – C. (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. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC-D:17355 WP No. 106691 of 2025 2. Heard the learned counsel Smt.Amrutha for Sri.H.R.Kambiyavar, appearing for petitioner, learned AGA-Sri.T.Hanumareddy, appearing for respondents No.1,2,4 and 5 and learned counsel Sri.M.B.Kanavi-CGSC, appearing for respondent No.3. 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: Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC-D:17355 WP No. 106691 of 2025 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: 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.” Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC-D:17355 WP No. 106691 of 2025 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. Sd/- (M.NAGAPRASANNA) JUDGE RHR/-CT:ANB List No.: 1 Sl No.: 45 Printed from counselvise.com "