BharatTaxGST

M/S Global Mineral INDIA vs. The Commissioner

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WP/18191/2026HC KarnatakaGSTCNR KAHC01039984202622 July 2026Bench: B M SHYAM PRASAD6 pages
For Petitioner: SRI. HEMANTH N.P., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010399842026 NC: 2026:KHC:38570 WP No. 18191 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18191 OF 2026 (T-RES) BETWEEN: M/S GLOBAL MINERAL INDIA A PROPRIETARY CONCERN GSTIN 29CEMPS8565L1ZA SY. NO. 43, NAGONDANAHALLI ROAD IMMADIHALLI, WHITEFIELD, BANGALORE, BENGALURU URBAN, KARNATAKA, 560066 REPRESENTED BY ITS PROPRIETOR SHIVAKUMAR.R …PETITIONER (BY SRI. HEMANTH N.P., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES. VTK-1, GANDHINAGAR, BANGALORE-560 009. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010399842026 NC: 2026:KHC:38570 WP No. 18191 of 2026 2. COMMERCIAL TAX OFFICER LGSTO-36 OFFICE OF THE ASST. COMMESSIONER OF COMMERCIAL TAXES, LGSTO-36, NO.58, 2ND FLOOR, HAL-2 ND STAGE, DEFENCE COLONY, 100-FEET ROAD, INDIRANAGAR, BENGALURU-560038. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER DATED-10-12-2025 PASSED BY RESPONDENT NO. 2 VIDE ANNEXURE-F; QUASH THE IMPUGNED SUMMARY ORDER IN FORM GST DRC 07 DATED 10.12.2025 BEARING REFERENCE NO.ZD2912250962181 PASSED BY RESPONDENT NO. 2 VIDE ANNEXURE-F1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR CNR: KAHC010399842026 NC: 2026:KHC:38570 WP No. 18191 of 2026

ORAL ORDER

The petitioner's grievance is with the Adjudication Order dated 10.12.2025 under Section 73 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, 'the CGST/KGST Act']. This adjudication is for the tax period between April 2021 and March 2022. The adjudication proceedings are begun with the Show Cause Notice dated 23.09.2025 alleging a mismatch between the returns in Forms GSTR-3B and GSTR-2A and the excess claim of Input Tax Credit [ITC].

2.

The petitioner has responded to the Show Cause Notice essentially seeking reconciliation with the details in GSTR-2B stating thus.

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3.

Reconciliation with GSTR-2B: We have checked and confirmed that there is no difference between the Input Tax Credit [ITC] in GSTR-2B and GSTR-3B. The credits we HC-KAR

CNR: KAHC010399842026 NC: 2026:KHC:38570 claimed are valid and backed by genuine tax invoices and proper accounting records. We also have a comparison sheet for GSTR-2B and GSTR-3B for the financial year 2021-22."

3.

The Adjudicating Officer has confirmed the terms of the Show Cause Notice extracting the reply filed but with no reason on why the petitioner must not be permitted reconciliation. Mr. Hemanth N. P, the learned counsel for the petitioner, and Mr. K. Hema Kumar, a learned Additional Government Advocate who accepts notice for the respondents, are heard for disposal of the petition examining whether the petitioner has made out a case for interference on the ground of non- consideration of the response.

4.

Mr. Hemanth N. P proposes to argue on the lack of an adequate personal hearing. However, this Court is of the view that the second respondent ought to have reasoned why the reconciliation as HC-KAR

CNR: KAHC010399842026 NC: 2026:KHC:38570 requested by the petitioner would not be permissible because the continuation of the proceedings on the ground of mismatch will be unjust if the reconciliation is permissible. The failure on this ground affords a reason for this Court's interference to restore the proceedings. Hence, the following. ORDER The petition is allowed and the Adjudication Order dated 10.12.2025 [Annexure-F] is quashed subject to the following terms.

[a] The proceedings are restored to the second respondent for due consideration subject to the petitioner depositing 10% of the tax in demand by 16.09.2026. HC-KAR

CNR: KAHC010399842026 NC: 2026:KHC:38570 [b] This deposit shall be subject to the outcome in the restored proceedings.

[c] The petitioner is permitted to file, along with the certified copy of this Order, copies of the documents to show the genuineness of the transactions along with the reconciliation.

[d] The petitioner shall produce these documents by 16.09.2026 and the second respondent shall consider these documents and then conclude the proceedings by a reasoned order. (B M SHYAM PRASAD) JUDGE RB

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.