Shri Siddeshwara Steel and Cements v. The Superintendent of Central Tax

NC:(2026:KHC:4610( WP(No.(26(of(2026( ( , ,,HC-KAR( ( ( IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( THDATED(THIS(THE(28 (DAY(OF(JANUARY,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(26(OF(2026((T-RES)( BETWEEN:(( ( SHRI,SIDDESHWARA,STEEL,AND,CEMENTS, GSTIN:,29CFCPS9496B1ZV, REPRESENTED,BY,ITS,PROPRIETRIX, SRI.,SAVITHRAMMA,, D/O,THAMMAIAH, AGED,ABOUT,50,YEARS, RESIDING,AT,ADDRESS:, NO.3210,,RUDRAKSHIPURA,, SOMANAHALLI,INDUSTRIAL,AREA,,, MADDUR,,MANDYA-571429., …PETITIONER, (BY,SRI.,AJAY,KUMAR,N.,,ADVOCATE), ( AND:( (

1., THE,SUPERINTENDENT,OF,CENTRAL,TAX,-, MANDYA,EAST,RANGE, Digitally signedtiby MYSURU,COMMISSIONERATE,, VIDYA0G0R ST BANNIMANTAP,DIVISION,,1 ,FLOOR,, Location: ST HIGH NO.,KL/181,,1 ,CROSS,,VV,NAGARA,,, COURT0OF KALAHALLI,,MANDYA-571401., KARNATAKA ,

2., THE,ASSISTANT,COMMISSIONER,OF,CENTRAL,, TAX-BANNIMANTAP,DIVISION, MYSURU,COMMISSIONERATE, GST,BHAWAN,,S1,,AND,S2,,VINAYA, MARGA,,SIDDARTHA,NAGAR,,, MYSURU-570011., ,

3., THE,ADDITIONAL,COMMISSIONER,OF,CENTRAL,, TAX,-,MYSURU,CGST,COMMISSIONERATE, GST,BHAWAN,,S1,AND,,S2,,VINAYA,MARGA,, NC:(2026:KHC:4610( WP(No.(26(of(2026( ( , ,,HC-KAR( ( ( SIDDHARTHA,NAGAR,,MYSORE-570011., ,

4., THE,COMMISSIONER,OF,CENTRAL,TAX,, MYSURU-CGST,COMMISSIONERATE, GST,BHAWAN,,S1,AND,,S2,,VINAYA,MARGA,, SIDDHARTHA,NAGAR,,MYSORE-570011., ,

5., THE,PRINCIPAL,CHIEF,COMMISSIONER,OF,, CENTRAL,TAX-BENGALURU,ZONE, GROUND,FLOOR,,C,R,BUILDING,,, QUEENS,ROAD,,SHIVAJI,NAGAR,,, BENGALURU-560001., …RESPONDENTS, (BY,SRI.,ARAVIND,V.,CHAVAN,,ADVOCATE), , , THIS, WP, IS, FILED, UNDER, ARTICLES, 226, AND, 227, OF, THE,CONSTITUTION,OF,INDIA,PRAYING,TO,QUASH,AND,SET, ASIDE, THE, IMPUGNED, SHOW, CAUSE, NOTICE, FOR, CANCELLATION, OF, GST, REGISTRATION, DATED, 18-12-2025, ISSUED,IN,FORM,GST,REG-17,BY,RESPONDENT,NO.1,BEARING, REFERENCE,NO.ZA291225087321J,,WHICH,IS,AT,ANNEXURE-B, AND,ETC.,, , THIS, PETITION,, COMING, ON, FOR, , PRELIMINARY, HEARING,,THIS,DAY,,ORDER,WAS,MADE,THEREIN,AS,UNDER:, , CORAM:, HON'BLE,MR.,JUSTICE,S,SUNIL,DUTT,YADAV, ( ORAL(ORDER( , The, petitioner, has, assailed, the, validity, of, the,,,,,,,, show-cause, notice, at, Annexure-'B', dated, 18.12.2025, as, well, as, the, order, of, cancellation, of, GST, registration, at, Annexure-'E',dated,24.12.2025.,, ,

¶2It is noticed that the respondent Authority had issued the show-cause notice at Exhibit-'B' dated

18.12.2025. The show-cause notice would make out the grounds as follows:- "1. Others Remarks: As directed, suspended/cancelled the GST registration".

¶3The petitioner was provided with seven working days' to reply to the show-cause notice dated 18.12.2025 and as per the time available in the portal, the petitioner was given time till 30.12.2025 and the petitioner had made out a reply on 23.12.2025. In terms of the reply dated 23.12.2025, the petitioner had specifically asserted that the reason, 'Others' mentioned in the show-cause notice is without any factual details and that such show-cause notice was in violation of the principles of natural justice.

¶4It is further submitted that mere reproduction of a statutory provision would not constitute sufficient

grounds in the show-cause notice. The reply was made by the petitioner on 23.12.2025, but the order itself came to be passed on 24.12.2025, which was on the very next date. The petitioner submits that the show-cause notice is cryptic with no reasons and the same cannot be improvised by additional contents and may stand or fall as it is reflected at Annexure-'B'.

¶5Taking note of the show-cause notice at Annexure-'B' with no details forthcoming as to the grounds leading to cancellation, it would not be possible for the petitioner to make out a reply to the show-cause notice. A reply would be meaningful only if the show-cause notice raises grounds for reply. In the present case, this Court finds no grounds made out for reply to be made by the petitioner as the same is cryptic and non-speaking. Accordingly, the same is liable to be set aside as being vague and bereft of details and being in violation of the constitutional mandate under Article 14.

¶6Accordingly, the show-cause notice at Annexure-'B' dated 18.12.2025 as well as the order of cancellation of GST registration at Annexure-'E' dated

24.12.2025 are set aside.

¶7Needless to state that the respondent is at liberty to issue show-cause notice if grounds and materials exist, setting out the necessary details to enable the assessee to meet the same.

Accordingly, the petition is disposed of.

Sd/- (S SUNIL DUTT YADAV) JUDGE

VGR