High Court of Karnataka15 June 2026

Mahadevappa v. Principal Chief Commissioner of Central Tax

For revenue

WRIT PETITION NO. 102663 OF 2026 (T-RES)

The ruling in brief

Where petitioner obtained GST registration at premise owned by wife on strength of a registered GPA but registration was suspended and cancelled on complaint filed by wife, statutory authorities were required to adjudicate registration issue as dispute over authority between spouses did not oust statutory mechanism; since section 107 provided effective appellate remedy, writ jurisdiction was not to be invoked

Provisions considered

Section 29, read with sections 30 and 75, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950

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Related rulings

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CGST S.29

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For revenue

Mahadevappa v. Principal Chief Commissioner of Central Tax

The ruling in brief

Provisions considered

Mahadevappa v. Principal Chief Commissioner of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions