Mahadevappa Vs Principal Chief Commissioner of Central Tax (Karnataka High Court)
The petitioner sought quashing of the endorsement dated 12.02.2026, a direction to the competent authority to consider his representation dated 21.03.2026, and consequential reliefs.
The petitioner stated that respondent No.5, his wife, had purchased the subject property, where a hotel business was subsequently commenced. According to the petitioner, although the property stood in respondent No.5’s name, it had been purchased and the building constructed by him. Respondent No.5 executed a registered General Power of Attorney in his favour on 31.07.2018 authorising him, among other things, to carry on the business. By a consent letter dated 05.08.2022, respondent No.5 consented to registration of the business in the petitioner’s name, following which the petitioner obtained GST registration.
Following a complaint made by respondent No.5, the petitioner’s GST registration was suspended through a show cause notice dated 12.02.2026 and subsequently cancelled on 18.03.2026. The petitioner submitted a representation dated 21.03.2026 seeking revocation of the cancellation, after which the present writ petition was filed. An interim order dated 27.03.2026 kept the suspension in abeyance and directed the petitioner to pay GST returns as they fell due. Thereafter, respondent No.5 sought vacation of the interim order, while the petitioner filed applications to produce documents and amend the writ petition to challenge the cancellation order.
