Mr. Sudarshan Reddy Dhanireddy vs. The Additional Commissioner Of Central Tax
Held
The Court quashed the impugned Order-in-Original and restored the proceedings to the first respondent for reconsideration. The petitioner was directed to file a response, and the respondent was mandated to consider all circumstances without dismissing the case on grounds of delay.
Facts
The petitioner challenged an Order-in-Original and a demand under the GST Act, contending that no Show Cause Notice was served and that the income declared in Income Tax Returns was from trading in farm products, which are exempt from Goods and Services Tax.
Key Issues
The key legal issues were whether the petitioner was served a Show Cause Notice and whether the turnover from trading in farm products was exigible to Goods and Services Tax.
Sections Cited
GST Act, Section 73 of the Finance Act, 1994
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010606862026 NC: 2026:KHC:47694 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. 27455 OF 2026 (T-RES) BETWEEN:
MR. SUDARSHAN REDDY DHANIREDDY, AGED ABOUT 58 YEARS, NO. 942, 4TH STAGE, 1ST BLOCK, DEVERACHIKKANAHALLI, BTM LAYOUT, BENGALURU - 560076 R/O. NO. 8-3-677/27, YELLAREDDYGUDA, SRI. KRISHNADARA, RAYANAGAR, HYDERABAD, TELANGANA-560 073. …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H R., ADVOCATE) AND:
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH GST COMMISSIONERATE, C.R. BUILDING, P.B. NO. 5400, QUEENS ROAD, BENGALURU - 560 001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION -4, C-WING, 7TH FLOOR, KENDRIYA SADAN, KORAMANGALA BENGALURU - 560034. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010606862026 NC: 2026:KHC:47694
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGAL
The judgment continues below.
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