M/S Bleuclif Apparels INDIA Private LTD vs. Assistant Comercial Tax
Held
The High Court quashed the adjudication order, its summary, and the recovery notice, finding that the petitioner's claim of distress proceedings by bankers and locked premises was undisputed. This justified providing an opportunity to respond to the show cause notice, ensuring a reasonable opportunity.
Facts
The petitioner challenged an adjudication order, its summary (DRC-07), and a recovery notice, arguing they were denied a reasonable opportunity to respond to the show cause notice (DRC-01). They claimed their business premises were locked by bankers due to default, preventing them from receiving the notice and filing a detailed response, leading to a recovery of ₹25 lakhs.
Key Issues
Whether the petitioner was denied a reasonable opportunity to respond to the show cause notice before the adjudication order was passed and subsequent recovery proceedings initiated.
Sections Cited
Section 79(1)(c)
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR
CNR: KAHC010056812026 NC: 2026:KHC:47740 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 2887 OF 2026 (T-RES)
BETWEEN:
M/S BLEUCLIF APPARELS INDIA PRIVATE LTD NO.410, OLD NO.PID NO.39 56, VAIJAYANTHA ARCADE, ITI LAYOUT, 3RD PHASE, OPP. GOPALAN ARCADE MALL, MYSORE ROAD, BENGALURU URBAN -560039 (REPRESENTED BY HIS MANAGING DIRECTOR, SRI.SREEJITH KUMAR PERINGALI SON OF K.K.NARAYANAN AGED ABOUT 41 YEARS).
SRI.SREEJITH KUMAR PERINGALI SON OF K.K.NARAYANAN AGED ABOUT 41 YEARS, NO.26, 1ST MAIN ROAD, NAYANDHALLI, SOUTH BADAVANE, KENGERI HOBLI, BANGALORE -560039. …PETITIONERS (BY SRI. E.I.SANMATHI.,ADVOCATE) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010056812026 NC: 2026:KHC:47740 AND:
ASSISTANT COMERCIAL TAX AUDIT-2.8, DGSTO-2, NO.642, 1ST FLOOR, PIONEER PLAZZA KENCHENA HALLI MAIN ROAD,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.