M/S Nexus It World vs. The Assistant Commissioner Of Commercial Taxes - Karnataka High Court, 02 June 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:25580 WP No. 13980 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13980 OF 2026 (T-RES) BETWEEN: M/S NEXUS IT WORLD A PARTNERSHIP FIRM, HAVING ITS PLACE OF BUSINESS AT NO.102, NO.6/2, LUCIYA CITY CENTRE, 1ST FLOOR, OTC ROAD, DHARMARAYASWAMY TEMPLE STREET, NEXT TO SHARDA TALKIES, BENGALURU 560002 REPRESENTED BY ITS MANAGING PARTNER SRI. CHETHAN KUMAR AGED ABOUT 32 YEARS, S/O.SRI JAVARA RAM …PETITIONER (BY SRI. GOWRI SHANKER M., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.11, DGSTO-03, ROOM NO.217, 2ND FLOOR TTMC, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25580 WP No. 13980 of 2026 B BLOCK, BMTC BUILDING, SHANTHI NAGAR, BENGALURU 560027 …RESPONDENT (BY SRI. SHAMANTH NAIK, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

QUASH THE IMPUGNED ADJUDICATION ORDER BEARING REF DATED NO.ADJU-16/DRC-07/ACCT- 3.11 08/10/2025 IN ANNEXURE-A PASSED BY THE RESPONDENT NO. 1; DIRECT REMANDING THE CASE OF THE PETITIONER FOR THE FINANCIAL YEAR 2022-23 FOR FRESH ADJUDICATION ON MERITS AND AFTER AFFORDING AN EFFECTIVE AND MEANINGFUL OPPORTUNITY OF PERSONAL HEARING TO THE PETITIONER IN ACCORDANCE WITH LAW.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: HC-KAR NC: 2026:KHC:25580 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is aggrieved by the Adjudication Order dated 08.10.2025 [Annexure - A], and this order reads that it is an ex parte decision. However, the records show that [a] after issuance of Show Cause Notice in GST DRC-01, the petitioner has filed a reply with certain documents, [b] the petitioner has sought for personal hearing, [c] the opportunity of personal hearing is extended but the petitioner has not availed the same and [d] the impugned order does not refer to the reply or the documents filed along with them. The question for consideration is whether this impugned order would pass muster in law even if the petitioner avails opportunity of personal hearing.

Mr. Gowri Shanker, the learned counsel for the petitioner, and Mr. Shamanth Naik, the learned High Court Government Pleader who is called upon to HC-KAR NC: 2026:KHC:25580 accept notice for the respondent, are heard for the disposal of the petition. It cannot be gainsaid that the respondent is under an obligation to consider the materials filed in response to GST DRC-01 before any liability is fastened and that the respondent could not have passed an order overlooking the response and documents. The question for consideration is answered in the negative, and the following.

ORDER

[A] The petition is allowed-in-part quashing the impugned Order of Adjudication dated 08.10.2025 [Annexure - A] restoring the proceedings to the respondent for reconsideration.

[B] The petitioner shall appear before the respondent on 29.06.2026 without further notice and the HC-KAR NC: 2026:KHC:25580 respondent shall decide after extending another personal hearing to the petitioner. (B M SHYAM PRASAD) JUDGE