High Court of Karnataka12 June 2026

Flex Enterprises v. Superintendent of Central Tax

For assesseeRemanded

WRIT PETITION NO. 13708 AND 13791 OF 2026 (T-RES)

The ruling in brief

Where cancellation of registrations was based on SCNs issued under Rule 22(1) resting on defective or blank inspection reports, condition precedent for issuing SCN was not met, hence cancellation orders and consequential suspension were TO be quashed and proceedings were to be restored to SCN stage allowing petitioners to respond with relevant documents

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 21A, read with rule 22, of Central Goods and Services Tax Rules, 2017/Karnataka Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Flex Enterprises v. Superintendent of Central Tax

The ruling in brief

Provisions considered

Flex Enterprises v. Superintendent of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis