M/S Dhruthzuci Tech Solutions Private Limited vs. The Assistant Commissioner - Karnataka High Court, 16 June 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:29254 WP No. 10152 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 10152 OF 2026 (T-RES) BETWEEN: M/S DHRUTHZUCI TECH SOLUTIONS PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT NO 208, RAMYA NIVAS, 7TH CROSS, SHAKTHINAGAR, HORAMAVU, BENGALURU - 560043 A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 2013 REPRESENTED BY ITS DIRECTOR SRI KARTHIK R …PETITIONER (BY SRI. HARSHIT V., ADVOCATE FOR SRI. VEENA J KAMATH., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO- 55, SHOP NO 11, BDA COMPLEX, KALYAN NAGAR, HBR LAYOUT, 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:29254 WP No. 10152 of 2026 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 25.02.2025 PASSED BY THE RESPONDENT (ASSIGNMENT NO.10594/2024-25 RESPONDENT 18.10.2024) FOR THE TAX PERIODS APRIL 2020 TO MARCH 2021 UNDER SECTION 73 OF THE GST ACT AT ANNEXURE-A, BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER IN THE NATURE A WRIT OF CERTIORARI AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE AND REMAND BACK THE MATTER TO THE RESPONDENT FOR FRESH CONSIDERATION BY PROVIDING THE PETITIONER A FAIR AND SUFFICIENT OPPORTUNITY OF HEARING AND THEREAFTER PASS AN ORDER IN ACCORDANCE WITH THE 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 - 3 - HC-KAR NC: 2026:KHC:29254 WP No. 10152 of 2026

ORAL ORDER

The petitioner has called in question the Adjudication Order dated 25.02.2025 [Annexure-A] which is for the tax period between April 2020 and March 2021. The Adjudication Order is under Section 73 of the Central Goods and Services Tax Act, 2017 [for short, ‘the Act’]. The petitioner has filed returns in GSTR-1 and GSTR-3B declaring its services as ‘export of services’. The petitioner has not responded to the Show Cause Notices or to the opportunity of personal hearing. The petitioner's reason is that the Notices were in the different inboxes as then available.

Sri Harshit V, the learned counsel for the petitioner, submits that the proceedings are concluded essentially on the basis that the petitioner has not produced documentary evidence to support declaration of ‘export of services’ but the Letter of Undertaking for ‘export of services’ for the year 2021 HC-KAR NC: 2026:KHC:29254 has been uploaded in the prescribed form GST RFD- 11 on 07.04.2020 and that with this document being available to the Authorities, they could not have concluded the assessment proceedings on the ground of lack of documentary evidence. Sri K Hemakumar, a learned Additional Government Advocate, is heard for final disposal.

This Court opines that with the Letter of Undertaking being uploaded for the relevant year to justify the declaration of ‘export of services’, the proceedings must be in the light of such Letter of Undertaking. Hence, the following. ORDER [a] The petition is allowed. [b] The Adjudication Order dated 25.02.2025 [Annexure-A], is quashed restoring the proceedings to the respondent for due consideration with HC-KAR NC: 2026:KHC:29254 liberty to the petitioner to file Reply to the Show Cause Notice. [c] The petitioner in terms of this liberty shall, without further notice, file Reply by 20.07.2026. (B M SHYAM PRASAD) JUDGE

AN/-