BharatTaxGST

M/S Glazz Zone Projects vs. The Assistant Commissioner Of Commercial Taxes.

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WP/13688/2026HC KarnatakaGSTCNR KAHC01029513202624 June 2026Bench: B M SHYAM PRASAD6 pages
For Petitioner: SRI. GOWRI SHANKER M., ADVOCATEFor Respondent: SRI.K. HEMA KUMAR., AGA
AI SummaryAllowed

Facts

The petitioner received an adjudication order under Section 73 of the GST Act for the financial year 2019-20, stating no response was filed to the show cause notice. The petitioner claims non-receipt of notices and unintentional non-appearance.

Held

The Court held that the petitioner should be granted another opportunity to respond to the show cause notice. The adjudication order was set aside, and the proceedings were remanded for fresh adjudication.

Key Issues

Whether the petitioner was denied a reasonable opportunity to respond to the show cause notice due to issues with service and communication.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:31319 WP No. 13688 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13688 OF 2026 (T-RES) BETWEEN: M/S GLASS ZONE PROJECTS A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT GROUND FLOOR, NO. 4A SY NO. 195/2, 1ST MAIN ROAD, 3RD BLOCK, HBR LAYOUT, BENGALURU, BENGALURU URBAN, KARNATAKA, 560043 REPRESENTED BY ITS PARTNER MR. ZAKIR HUSSAIN M A …PETITIONER (BY SRI. GOWRI SHANKER M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES., TAXES LGSTO-055, SHOP NO.11, BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR, BENGALURU 560043. …RESPONDENT (BY SRI.K. HEMA KUMAR., AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31319 WP No. 13688 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER BEARING NO. ACCT/LGSTO-55/T.NO.2921/2024-25 DATED 30-07- 2024 (ANNEXURE-A) PASSED BY THE RESPONDENT NO.1; B) ISSUE WRIT OF MANDAMUS OR ANY OTHER WRIT OR ORDER, DIRECTION REMANDING THE CASE OF THE PETITIONER FOR THE FINANCIAL YEAR 2019- 20 TO THE FILE OF THE RESPONDENT NO.1 FOR FRESH ADJUDICATION AND RECONSIDERATION FROM STAGE OF REPLY TO SHOW CAUSE NOTICE, IN ACCORDANCE WITH LAW. 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 is aggrieved by the Adjudication Order dated 30.07.2024 [Annexure-A] under Section 73 of the Karnataka Goods and Service Act, 2017 and Central Goods and Service Act, 2017. This Adjudication Order, which is for the financial year 2019-20 is premised in the assertion that the Show Cause Notice is issued to the petitioner, but it has filed no response. HC-KAR NC: 2026:KHC:31319

2.

Sri Gowri Shankar, the learned counsel for the petitioner, submits that the proceedings are concluded because of a mismatch in Forms GSTR-3B and GSTR-2A and that the petitioner could not respond to either the intimation in Form GST DRC- 01A or to the Show Cause Notice in Form GST DRC-

01.

The learned counsel invites this Court’s attention to the following averment in the memorandum of petition arguing in support of an opportunity to the petitioner. “It is submitted that the petitioner could not file a reply to the aforementioned notices or appear for the personal hearing scheduled on 27.06.2024 due to the reason that the said notice were not personally served and the petitioner and not aware of the proceedings initiated. The non-appearance was entirely unintentional and for reasons beyond the control of the petitioner.”

3.

Sri K Hemakumar, a learned Additional Government Advocate for the respondent, is heard for HC-KAR NC: 2026:KHC:31319 the disposal of the petition examining whether the petitioner is entitled to another reasonable opportunity. The respondent has referred to the Show Cause Notice in GST DRC-01 dated 04.05.2024 being sent by e-mail without mentioning the other modes of communication of the Show Cause Notice. The respondent has also referred to an opportunity of personal hearing being extended to the petitioner on 27.06.2024 observing that the petitioner has not availed this opportunity but without further details of the opportunity so extended.

4.

These circumstances are considered as is the petitioner’s case that the mismatch between Forms GSTR-3B and GSTR-2A can be explained with the support of the documents and Certificates as permissible in terms of the Board Circular. In view of the afore, this Court is of the view that the petitioner must have another opportunity, and hence, the following. HC-KAR NC: 2026:KHC:31319 ORDER

The petition is allowed and the Adjudication Order dated 30.07.2024 [Annexure-A] is allowed subject to the following terms. [a] The proceedings are restored to the respondent for due consideration, subject to the petitioner depositing 10% of the amount in demand subject to the outcome in the restored proceedings. The petitioner shall offer this amount by 27.07.2026. [b] The petitioner is permitted to file, along with the certified copy of this order, the details of the Returns filed by the Supplier and the taxes remitted along with the reconciliation, if any. HC-KAR NC: 2026:KHC:31319 [c] The petitioner shall file these documents by 27.07.2026 without further notice, and the respondent shall consider these documents and then conclude the proceedings by a reasoned order. (B M SHYAM PRASAD) JUDGE

SA List No.: 2 Sl No.: 1

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.