M/S Sri Vinayaka Electricals vs. Assistant Commissioner Of Commercial Taxes
Held
The High Court partly allowed the petition, quashing the final adjudication order and its summary. It remanded the matter, allowing the petitioner to file a reply to the show cause notice and requiring a deposit of 10% of the demanded tax.
Facts
The petitioner challenged ex parte GST adjudication orders for FY 2025-26, arguing they could not participate due to multiple notices and frozen accounts. They asserted entitlement to an exemption if the value of goods in a works contract was below 25% of the contract value.
Key Issues
The key issues were whether the ex parte adjudication proceedings violated natural justice and if the petitioner should be granted an opportunity to present their case, including a claim for exemption under works contracts.
Sections Cited
Section 74A, Section 74A(1), Section 74A(8), Section 74A(9)
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR
CNR: KAHC010511042026 NC: 2026:KHC:46882 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. 23184 OF 2026 (T-RES)
BETWEEN:
M/S SRI VINAYAKA ELECTRICALS A SOLE PROPRIETORSHIP, HAVING ITS PLACE OF BUSINESS AT NO. 109, WARD 17, KOARACHARA COLONY, KR EXTENSION, MADHUGIRI, TUMAKURU, KARNATAKA-572 132, REPRESENTED BY ITS PROPRIETOR, MR. NAGARAJ, (AADHAR CARD NO 9746 9678 5955)
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) AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY) 6.8, DGSTO - VI, HAVING ITS OFFICE AT 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU- 560 058. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010511042026 NC: 2026:KHC:46882
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.