M/S Sri Vinayaka Electricals vs. Assistant Commissioner Of Commercial Taxes
Held
The High Court allowed the petitions, quashing all impugned Show Cause Notices, Adjudication Orders, and the Garnishee Notice. This decision was based on previous orders in similar writ petitions, which granted the petitioner liberty to file a response subject to a 10% tax deposit, ensuring the restored proceedings would be considered without prejudice.
Facts
The petitioner challenged multiple Show Cause Notices, Adjudication Orders, and a Garnishee Notice issued under the KGST Act for financial periods 2021-22 to 2024-25. The disputes arose from 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, which the authorities contended was not substantiated.
Key Issues
The key issues were the validity of Show Cause Notices and Adjudication Orders issued due to GSTR mismatches and alleged erroneous turnover declarations, and the petitioner's claim for exemption under Notification No. 12/2017 without sufficient documentary evidence.
Sections Cited
Section 73, Section 73(9), Section 74(1), Section 74(9), Section 79(1)(c), Notification No.12/2017
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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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