M/S Sri Holeranga Travels vs. Union Of INDIA
Held
The High Court quashed the Order-in-Original and remanded the matter for reconsideration. It granted the petitioner liberty to file a detailed response to the Show Cause Notice and argue against the continuation of proceedings under Section 74 or even Section 73 of the Act.
Facts
The petitioner challenged an Order-in-Original and Show Cause Notice, arguing that their GST registration was cancelled, denying portal access, and notices were not served at their updated address. They also claimed to have voluntarily reversed an excess ITC claim due to a bona fide error before proceedings were initiated. The Adjudicating Authority passed the order without a reply, noting that an intimation was sent.
Key Issues
Whether the impugned order was valid given the petitioner's alleged lack of access to the GST portal and non-service of notices. Whether proceedings could be initiated under Section 74 when the petitioner claimed a bona fide error and voluntary reversal of excess ITC.
Sections Cited
Section 74 (CGST Act, 2017), Section 73 (CGST Act, 2017), Rule 142(1A) (CGST/SGST Rules, 2017)
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010574102026 NC: 2026:KHC:47692 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 26674 OF 2026 (T-RES) BETWEEN:
M/S SRI HOLERANGA TRAVELS REPRESENTED BY SHRI UMESH NT NO. 30, KEREKODI MAIN ROAD, D'SOUZA LAYOUT, HOSAKEREHALLI, BANASHANKARI 3RD STAGE, BENGALURU 560 085 …PETITIONER (BY SRI. HARISH VASHISTH., ADVOCATE) AND:
UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010574102026 NC: 2026:KHC:47692
ADDITIONAL COMMISSIONER OF CENTRAL TAX (ADJUDICATING AUTHORITY), BENGALURU WEST COMMISSIONERATE, BA
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