Karnataka High Court
WP/14202/2026 of M/S. S.V.K. TRADERS Vs ASSISTANT COMMISSIONER OF on 21 May 2026
NC: 2026:KHC:25247 WP No. 14202 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MAY, 2026 BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT PETITION NO. 14202 OF 2026 (T-RES) BETWEEN: M/S. S.V.K. TRADERS ( A PROPRIETARY CONCERN) HAVING ITS PRINCIPLE PLACE OF
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 21ST DAY OF MAY, 2026
BEFORE
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO. 14202 OF 2026 (T-RES)
BETWEEN:
M/S. S.V.K. TRADERS
(A PROPRIETARY CONCERN)
HAVING ITS PRINCIPLE PLACE OF BUSINESS
AT NO. 15, 5TH CROSS ROAD,
MADDUR, MANDYA - 571 428,
REPRESENTED BY ITS PROPRIETOR,
MR. RUDRAKSHIPURA SHIVANNA KIRAN
…PETITIONER
(BY SRI. BHARATH KUMAR V, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
LGSTO-210, MANDYA,
HAVING ITS OFFICE AT VIVEKANANDA NAGAR,
CHIKKA MANDYA KERE FIELD,
NAGAMANGALA ROAD,
MANDYA - 571402
…RESPONDENT
(BY SMT. JYOTI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER
DATED 02.03.2026 BEARING REF. NO. ZA290326003960M
PASSED BY THE RESPONDENT UNDER RULE 21 (e) OF THE CG
AND ST RULES 2017 WHEREBY THE RESPONDENT ACTING
Digitally
signed by
NIRMALA
DEVI
Location:
HIGH COURT
OF
KARNATAKA
HC-KAR
UNDER THE SAID RULE 21 (e) OF THE CG AND ST RULES 2017, WAS PLEASED TO CANCEL THE GSTIN NO. 29CIOPK0124K1Z2
ISSUED TO THE PETITIONER HEREIN ON THE GROUNDS OF
WRONGFUL
AVAILMENT
OF
ITC
BY
THE
PETITIONER
CONTRAVENING THE MANDATE AS LAID DOWN UNDER
SECTION 16 (2) OF THE KGST ACT (ANNX-A).
THIS
PETITION,
COMING
ON
FOR
PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE C.M. POONACHA
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ORAL ORDER
The present writ petition is filed seeking for the following reliefs:- "a. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 02.03.2026 bearing Ref.No.ZA290326003960M, passed by the respondent under Rule 21(e) of the CG & ST Rules 2017, was pleased to cancel the GSTIN No.29CIOPK0124K1Z2 issued to the petitioner herein, on the grounds of wrongful availment of ITC, by the petitioner contravening the mandate as laid down under Section 16(2) of the KGST Act (Annexure-A);
b. Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter."
2. It is the case of the petitioner that pursuant to the notice dated 20.02.2026 (Annexure-F to the writ petition), he has furnished a detailed reply on 27.02.2026.
HC-KAR
3. The impugned order dated 02.03.2026 has been passed, whereunder, the reply dated 27.02.2026 of the petitioner has been acknowledged. However, by only stating that the petitioner has not attended the personal hearing, the said order of cancellation dated 02.03.2026 (Annexure-A to the writ petition) has been passed.
4. It is clear from a perusal of the said order dated 02.03.2026 that all the aspects that have been responded to by the petitioner in his reply dated 27.02.2026 have not been adverted to by the concerned authorities. Hence, it is also apposite that the petitioner be granted another opportunity to appear before the respondent.
5. In view of the aforementioned, the following:-
ORDER
(i) Writ petition is allowed;
HC-KAR
(ii) The order dated 02.03.2026 (which also bears the dated 27.02.2026) (Annexure-A to the writ petition), is quashed;
(iii) The petitioner shall appear before the respondent on 10.06.2026 at 11.00 a.m;
(iv) Pursuant to the appearance of the petitioner, the respondent shall afford another opportunity of hearing to the petitioner and shall pass orders in accordance with law;
(v) All rights and contentions of the parties are kept open.
Sd/- C.M. POONACHA) JUDGE
PSJ List No.: 1 Sl No.: 118