BharatTaxGST

M/S Toehold Travel And Photography Private Limited vs. Union Of INDIA

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WP/19297/2026HC KarnatakaGSTCNR KAHC01042301202614 July 2026Bench: B M SHYAM PRASAD5 pages
For Petitioner: SRI. HALESHA R. GAVIMATH., ADVOCATEFor Respondent: SRI. ARAVIND V CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:35635 WP No. 19297 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 19297 OF 2026 (T-RES) BETWEEN: M/S TOEHOLD TRAVEL AND PHOTOGRAPHY PRIVATE LIMITED, 2ND FLOOR, 15, M P ARCADE, 18TH MAIN ROAD, ABOVE DCB BANK, 4TH T BLOCK EAST, JAYANAGAR, BENGALURU - 560041, KARNATAKA. REPRESENTED BY ITS DIRECTOR SMT. NAGASHREE M. B., D/O MAGUR VISWESHWARA JOIS BALAKRISHNA, AGED ABOUT 44 YEARS …PETITIONER (BY SRI. HALESHA R. GAVIMATH., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 2. THE SUPERINTENDENT OF CENTRAL TAX, DSD-6 RANGE, DIVISION-6, BENGALURU SOUTH COMMISSIONERATE, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:35635 WP No. 19297 of 2026 1ST FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU-560070. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASHING THE IMPUGNED ORDER-IN-ORIGINAL BEARING NO.85/2025-26/SD-6 ON 19-12-2025 AND ALSO ISSUED, FORM GST DRC-07, IN REFERENCE NO. ZD291225171262G DATED 22-12-2025, PRODUCED AT ANNEXURE-D AND E, PASSED BY THE RESPONDENT NO.2 FOR THE FINANCIAL YEAR 2021-22. B) ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION, REMANDING THE MATTER BACK TO THE RESPONDENT NO. FOR FRESH ADJUDICATION ON MERITS AFTER PROVIDING THE PETITIONER AN EFFECTIVE AND REASONABLE OPPORTUNITY OF BEING HEARD AND TO FILE ITS OBJECTIONS AND SUBMISSIONS. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner's grievance is with the Order-in- Original dated 19.12.2025 [Annexure-D] and with the Demand in Form GST DRC-07 [Annexure-E]. The Adjudicating Authority, on a personal hearing and written submission by the petitioner on the HC-KAR NC: 2026:KHC:35635 proposition of a mismatch between Form GSTR-2A and Form GSTR-3B for the financial year 2021-22 has observed that though personal hearing is extended on multiple dates, the petitioner who has not filed any response to the Show Cause Notice, has remained absent and that in the absence of a Reply, the proceedings must be decided ex parte.

Sri Halesha R Gavimath, the learned counsel for the petitioner, submits [a] that the Notices were merely uploaded on the portal and not served on the petitioner in the other modes that is contemplated and this has resulted in an order without due opportunity, [b] that if the petitioner has another opportunity, he can produce documents as would be permissible in terms of the different Circulars issued to justify the mismatch.

Sri Aravind V Chavan, a learned standing counsel for the respondents who is called upon to accept notice for the respondents, is heard in the HC-KAR NC: 2026:KHC:35635 light of these circumstances and with the crucial factor being undisputed viz., that the service of Notice to the petitioner is only with the Notice being uploaded on the portal. This Court is inclined to pass just orders of remand and both Sri Halesha R Gavimath and Sri Aravind V Chavan are also heard on such terms. In the light of the afore, the following: ORDER

The petition is allowed and the Order-in- Original dated 19.12.2025 [Annexure-D] and the Demand in Form GST DRC-07 [Annexure-E] are quashed subject to the following terms. [i] The proceedings are restored to the second respondent for due consideration subject to the petitioner depositing 10% of the tax in demand by 05.10.2026 subject to the outcome in the restored proceedings. HC-KAR NC: 2026:KHC:35635 [ii] The petitioner is permitted to file, along with the certified copy of this Order, the copies of the documents to show the genuineness of the transactions. [iii] The petitioner shall produce these documents by 05.10.2026 and the second respondent shall consider these documents and then conclude the proceedings by a reasoned order. (B M SHYAM PRASAD) JUDGE

AN/-

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.