Mohammed Kamran Vs Principal Commissioner of Commercial Tax (Karnataka High Court)
The Karnataka High Court set aside the cancellation of a taxpayer’s GST registration and the subsequent rejection of the application for revocation, holding that the proceedings were conducted in violation of the principles of natural justice. The petitioner challenged the cancellation order dated 10.11.2025, which was passed pursuant to a show cause notice issued on 19.09.2025. The notice stated, among other grounds, that the Directorate General of GST Intelligence (DGGI) had booked a GST fraud case against the petitioner based on a note issued by the Principal Commissioner dated 07.09.2025. The petitioner was directed to appear for a personal hearing on 23.09.2025.
The authority ultimately cancelled the petitioner’s GST registration with effect from 01.10.2025 on the ground that no reply had been filed to the show cause notice. Subsequently, the petitioner filed an application seeking revocation of the cancellation after being released on bail, but the application was rejected by an order dated 11.03.2026.
Before the High Court, the petitioner contended that he was in judicial custody from 16.09.2025 to 31.12.2025 and therefore could neither respond to the show cause notice nor attend the personal hearing. The Court noted that the petitioner’s incarceration during the relevant period was not disputed by the respondents.
