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M/S Tech Desire Infra Private Limited vs. The Commissioner Of Commercial Taxes

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WP/13049/2026HC KarnatakaGSTCNR KAHC01028378202629 April 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. GOWRISHANKAR PRASAD H R., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:24082 WP No. 13049 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 13049 OF 2026 (T-RES) BETWEEN: 1. M/S TECH DESIRE INFRA PRIVATE LIMITED NO. 182, KHATA NO. 443, UDIPALYA VILLAGE KANAKAURA MAIN ROAD, BENGALURU - 560 082 REPRESENTED BY ITS DIRECTOR SRI. GOLLEVAR MALLESH, S/O. AKULWAR SURYAKANTH, RESIDING AT FLAT NO. B3334, BRIGADE MEADOWS, KANAKAPURA MAIN ROAD, SAALUHUNASE, KAGALLIPURA, BENGALURU - 560 082 … PETITIONER (BY SRI. GOWRISHANKAR PRASAD H R., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 009 2. THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LGST0-120, BMTC BUS-STAND, 1ST FLOOR,JAYANAGAR 4TH BLOCK, BENGALURU - 560 011 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24082 WP No. 13049 of 2026 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-3), BMTC BUS STAND, SHANTI NAGAR, BENGALURU - 560 027 … RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) QUASHING THE FOLLOWING IMPUGNED ADJUDICATION ORDERS PASSED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES LGST- 120, BENGALURU, THE 2ND RESPONDENT UNDER SEC. 73 OF THE GST ACT, (1) BEARING NO. ACCT/LGSTO-120/DRC- 07/115/2023-24, IS PRODUCED ALONGWITH SYSTEM GENERATED ORDER AND SUMMARY OF THE ORDER IN FORM DRC-07 BEARING REFERENCE NO. ZD291023035172U, ALL DATED 27-10-2023 FOR THE FINANCIAL YEAR (FY) 2017-18 AS PER ANNEXURES - A (1), (2) AND (3) HEREWITH AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Petitioner has challenged the validity of the orders at Annexure-A series relating to the financial year 2017-18 and Annexure-B series relating to the year 2018-19. 2. Learned counsel for the petitioner submits that due to bonafide reasons, petitioner could not participate in the proceedings and could not submit reply to the show cause notice. It is submitted that the Authority has HC-KAR NC: 2026:KHC:24082 proceeded to adjudicate on the basis of material available. It is submitted that insofar as orders at Annexure-A series, matter relates to reconciliation between GSTR-3B as compared to GSTR-1. It is further submitted that the petitioner would demonstrate that no such discrepancy arises and would place appropriate material and seeks for an opportunity.

3.

Perused the impugned orders at Annexure-A series. The adjudication is completed on the basis of material available with the respondent noticing that there is no reply filed by the petitioner. The only premise on which adjudication is completed is on the premise of non- reconciliation between GSTR-3B as compared to the statement in GSTR-1. Insofar as the orders at Annexure-B series are concerned, the Authority has proceeded to adjudicate and has observed regarding excess claim of Input Tax Credit. Petitioner submits that they would demonstrate and meet the grounds raised in the show HC-KAR NC: 2026:KHC:24082 cause notice, if appropriate opportunity is granted and requests for condoning the lapse.

4.

Taking note that both orders are ex-parte orders and the stand of the petitioner that they would meet the grounds raised in the show cause notice, the impugned orders are required to be set aside.

5.

Accordingly, the orders at Annexure-A series and the orders at Annexure-B series are set aside. The matter is remitted to the stage of reply to the show cause notice. In light of the lapse on the part of the petitioner in not participating in the proceedings, petitioner is put on terms and directed to pay costs of Rs.10,000/- to the Karnataka Advocate Clerks Benevolent Trust, High Court Building, Bangalore.

6.

Petitioner to appear before respondent No. 2 without further notice on 25.05.2026. All contentions are kept open. HC-KAR NC: 2026:KHC:24082

7.

In light of the above, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP

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.