M/S Sri Vinayaka Electricals vs. Commercial Tax Officer
Held
The High Court allowed the petitions, quashing the impugned Show Cause Notices, Adjudication Orders, and the Garnishee Notice. This decision was made in line with previous orders in connected writ petitions, which granted the petitioner liberty to file a response subject to a 10% tax deposit, implying a fresh consideration of the matter.
Facts
The petitioner challenged two sets of Show Cause Notices and Adjudication Orders issued under Sections 73 and 74 of the KGST Act, 2017, for the financial year 2021-22 (and up to 2024-25 for one set). The disputes involved alleged mismatches between GSTR-7 and GSTR-3B, and erroneous declaration of 'Nil'/Exempted Turnover, with the petitioner claiming exemption under Notification No. 12/2017.
Key Issues
The key issues were the validity of the Show Cause Notices and Adjudication Orders concerning alleged GSTR-7/GSTR-3B mismatches and erroneous 'Nil'/Exempted Turnover declarations, and the petitioner's entitlement to exemption under Notification No. 12/2017 without sufficient documentation.
Sections Cited
Section 73, Section 73(9), Section 79(1)(c), Section 74, Section 74(9), Notification No.12/2017
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
- 1 - HC-KAR
CNR: KAHC010314252026 NC: 2026:KHC:46879 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14231 OF 2026 (T-RES) C/W WRIT PETITION NO. 23228 OF 2026 [T-RES]
W.P. NO. 14231/2026
BETWEEN:
M/S SRI VINAYAKA ELECTRICALS A SOLE PROPRIETORSHIP, HAVING ITS PLACE OF BUSINESS AT NO. 109, WARD 17, KOARACHARA COLONY, K R EXTENSION, MADHUGIRI, TUMAKURU, KARNATAKA-572 132. REPRESENTED BY ITS PROPRIETOR, MR. NAGARAJ AGED ABOUT 44 YEARS, S/O NARAYANAPPA, RESIDING AT NO. 16, 2ND MAIN ROAD, KUNIGAL ROAD, BANASHANKARI, TUMAKURU, KARNATAKA-572 102 …PETITIONER (BY SRI. JOSEPH VARGHESE , ADVOCATE) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010314252026 NC: 2026:KHC:46879 AND:
COMMERCIAL TAX OFFICER ENFORCEMENT SOUTH ZONE - 31 HAVING ITS OFFICE AT B-BLOCK, ROOM NO. 605, 6TH FLOOR, V
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