M/S Nature Grain Foods LLP vs. State Of Karnataka
Held
The petitioner filed a memo seeking to withdraw the writ petition because Respondent No.2 (Assistant Commissioner) had already issued a letter withdrawing the impugned Notice DRC-13 dated 16.05.2026. The High Court accepted the memo and disposed of the writ petition as withdrawn.
Facts
The petitioner, M/S NATURE GRAIN FOODS LLP, challenged a demand order in FORM GST DRC-07 for FY 2021-22 and a subsequent recovery notice in FORM GST DRC-13 issued to its bank under Section 79(1)(c) of the KGST Act, 2017. The petitioner sought to quash these orders or, alternatively, remand the matter for fresh adjudication.
Key Issues
The key legal issue was the validity of a tax demand order and a bank attachment notice for recovery of tax, specifically whether the recovery action was sustainable.
Sections Cited
Section 79(1)(c), Rule 145(1), FORM GST DRC-07, FORM GST DRC-13
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010405312026 NC: 2026:KHC:45749 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18455 OF 2026 (T-RES)
BETWEEN:
M/S NATURE GRAIN FOODS LLP REP. BY DESIGNATED PARTNER/ AUTHORIZED SIGNATORY MR.MANIKANTAN MOHAN AGED ABOUT 32 YEARS S/O MOHAN NO.61, 2ND FLOOR, 100 FEET ROAD, BENGALURU, BANGALORE URBAN-560038. …PETITIONER (BY SRI. GEORGE PHILIP.,ADVOCATE)
AND:
STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF COMMERCIAL TAXES VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010405312026 NC: 2026:KHC:45749 VIDHAN SOUDHA, BANGALORE-560001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-5.13, DGSTO-5, 4TH FLOOR, A-BLOCK, NEAR NATIONAL GAMES VILLAGE, KORAMANGALA, BENGALURU-560047. 3. THE MANAGER PUNJAB NATIONAL BANK NEW KHATA NO.5, 3RD MAIN, AREHALLI ITTAMADU MAIN ROA
The judgment continues below.
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