JK Steel Industries Vs Assistant Commissioner of Commercial Tax (Karnataka High Court)
Karnataka HC Dismisses GST Registration Cancellation Plea After Tax Dept Revokes Order on Hearing Day
The petitioner filed a writ petition challenging the cancellation of GST registration. During the hearing, the petitioner’s counsel submitted a memo stating that the matter had become infructuous. The memo stated that when the matter was listed on 15.07.2026, an application for revocation of registration was pending. On the same day, the office of Respondent No. 1 contacted the petitioner by telephone and conducted an inspection at 4:00 P.M. Thereafter, at 6:15 P.M. on 15.07.2026, Respondent No. 1 issued an order revoking the cancellation of the petitioner’s GST registration.
A copy of the revocation order was enclosed with the memo. In view of the reinstatement of the petitioner’s registration, the petitioner requested the Court to dispose of the writ petition as infructuous.
The Karnataka High Court accepted the memo and dismissed the writ petition as having become infructuous.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Sri Pranay Sharma Y, the learned counsel for the petitioner, has filed a memo stating that the petition has become infructuous. The Memo reads as under:
“The counsel for the petitioner submits that the matter was previously listed on 15.07.2026 for hearing and since there was an application for revoking the registration was pending, on the same day, the office of the Respondent No.1 had telephoned the petitioner and conducted an inspection on the same day i.e. 15.07.2026 at 4.00 P.M. and the Respondent No.1 at 6.15 PM has issued an Order for revocation of cancellation of registration. Copy of the Order for revocation of cancellation of Registration is enclosed for the kind consideration of this
Hon’ble Court. Hence in view of the Registration of the Petitioner being reinstated, the present writ petition has become infructuous and thereby request this Hon’ble Court to dispose the petition as infructuous in light of the subsequent development pursuant to the previous date of hearing.”
The memo is accepted, and the petition stands dismissed as having become infructuous.
