M/S Sree Anugraha Enterprises vs. The Commercial Tax Officer
Held
The High Court quashed the ex parte adjudication order and restored the proceedings, allowing the petitioner to file a reply to the show cause notice and produce supporting documents. This was conditional on the petitioner depositing 10% of the demanded tax by a specified date.
Facts
The petitioner challenged an ex parte adjudication order and demand under Section 73 for the tax period 2019-20, which arose from a mismatch between GSTR-3B and GSTR-2A. The petitioner claimed non-receipt of the show cause notice and asserted possession of documents to prove the genuineness of transactions.
Key Issues
The key issues were the validity of an ex parte adjudication order passed without affording the petitioner an opportunity to respond, and the petitioner's right to present evidence to prove the genuineness of transactions despite GSTR-3B and GSTR-2A mismatches.
Sections Cited
Section 73, Section 73(9), Section 16(2), Section 73(10), Section 168A
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010518202026 NC: 2026:KHC:44196 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23608 OF 2026 (T-RES)
BETWEEN:
M/S SREE ANUGRAHA ENTERPRISES A PROPRIETORSHIP FIRM REPRESENTED BY SHRI. SADASHIVAN PILLAI KANNELAVEEDU MOHAN AGED ABOUT 56 YEARS SON OF SADASHIVAN PILLAI, HAVING OFFICE AT NO.34, 2ND CROSS, SREE ENCLAVE LAYOUT, NYANAPPANAHALLI BEGUR POST, BENGALURU KARNATAKA - 560068. …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER LGSTO-16, DGSTO -4, TTMC BUILDING, KORAMANGALA, BENGALURU - 560095. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-16, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010518202026 NC: 2026:KHC:44196 DGSTO-4, TTMC BUILDING, KORAMANGALA, BENGALURU - 560095. 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
The judgment continues below.
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