The Karnataka High Court has dismissed a writ petition contesting the cancellation of a GST registration as infructuous. It arose when the commercial tax department searched the premises of the applicant and revoked the cancellation order on the day the case was first listed before the Court.
The applicant, M/s JK Steel Industries through its proprietor Shri. Jibran Khan has proceeded to this HC under Articles 226 and 227 of the Constitution of India. The applicant contested the SCN on 11.03.2026 and the consequential order for cancellation of registration dated 11.06.2026 given in Form GST REG-19 under Rule 22(3) of the CGST Act by the Assistant Commissioner of Commercial Tax, VTK 2, Koramangala.
The applicant had pursued a direction to the respondent authorities to reinstate the GST registration and streamline filing of the pending monthly returns without any interest, penalty or other consequential charges, including with prayer for setting aside such administrative acts.
The dispute on 15th July 2026 had taken a turn when the writ petition came up for hearing. It was mentioned during the hearing that an application for revocation of the cancelled GST registration was already waiting for review before the tax department.
A telephonic call was made by the officer of the Assistant Commissioner of Commercial Tax (Respondent No. 1) to the applicant on 15.07.2026 and exhibited incredible promptness concerning the pendency of the writ petition. The department conducted an investigation on the business premises of the applicant on the very day at 4:00 P.M.
The tax authorities finished the verification and passed an order for revocation of cancellation of registration at 6:15 P.M. on the same evening, reinstating the GST registration of M/s JK Steel Industries.
Afterwards, the case was listed on 17.07.2026 before the Single Judge Bench of Justice B M Shyam Prasad. The applicant’s counsel, Sri Pranay Sharma Y., has submitted a memo placing the current developments. The lawyer argued that since the registration had been reinstated by the department after the date of the hearing, the main relief sought in the writ petition had become irrelevant.
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The counsel made a specific point that the writ petition could not be pursued for any legal purpose and requested the court to dispose of the matter as unnecessary in light of the recent developments.
The Bench, upon reviewing the memo and the revocation order submitted, noted that the petitioner’s primary concern had already been resolved by the executive action of the tax department. The Court accepted the memo from the petitioner’s counsel and dismissed the writ petition as being without merit.
| Case Title | JK Steel Industries Vs Assistant Commissioner of Commercial Tax |
| Case No. | Writ Petition No. 21218 of 2026 (T-Res) |
| Appellants By | Sri Pranay Sharma Y. |
| For Respondent | Sri. K. Hema Kumar |
| Karnataka High Court | Read Order |
