BharatTaxGST

M/S Pericorp vs. Deputy Commissioner Of Commercial Taxes

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WP/13292/2026HC KarnatakaGSTCNR KAHC01029565202627 April 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. BHARATH KUMAR V., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23395 WP No. 13292 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 13292 OF 2026 (T-RES) BETWEEN: 1. M/S PERICORP (PROPRIETORSHIP CONCERN) HAVING ITS PRINCIPLE PLACE OF BUSINESS AT SY. NO. 1347/1B/1A, MANTRI TRANQUIL, 1ST FLOOR AND BASEMENT, OPP. CEMENT MIXING FACTORY ROAD, GUBLALA, BENGALURU - 560 061 REPRESENTED BY ITS PROPRIETOR, MRS. RAKSHA HARILAL SAVLA … PETITIONER (BY SRI. BHARATH KUMAR V., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.9), DGSTO-2, HAVING OFFICE AT NO. 642, PIONEER PLAZA, KENCHANAHALLI MAIN ROAD, R.R. NAGAR, BENGALURU - 560 098 2. COMMERCIAL TAX OFFICER (ENFORCEMENT-24), SOUTH ZONE, HAVING OFFICE AT Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23395 WP No. 13292 of 2026 THE OFFICE OF ADDL. COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, ROOM NO. 206, 2ND FLOOR, VTK-2 BUILDING, RAJENDRA NAGAR, KORAMANGALA, BENGALURU 560 047. … RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A. ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OF DIRECTION, QUASHING THE SHOW CAUSE NOTICE DATED 20.09.2025, BEARING NO.ADCOM/ENF/SZ/CTO-24/DRC-01/2025-06 ISSUED BY THE RESPONDENT NO. 2 UNDER SECTION 73(8) OF THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 (KGST) ALONG WITH ITS SUMMARY IN FORM GST DRC-01 DATED 20.09.2025 FOR A CONSOLIDATED PERIOD FROM APRIL 2021 TO MARCH 2024 (ANNEXURE A AND A1) 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

Learned HCGP Smt.Jyothi M. Maradi accepts notice for the respondents. The petitioner has challenged the order dated 22.12.2025 passed under Section 73 (9) of the KGST Act, 2017. HC-KAR NC: 2026:KHC:23395

2.

It is the case of the petitioner that the order passed is an exparte order and petitioner could not make out reply to the show-cause notice and the order has culminated into order of adjudication without benefit to the stand of the petitioner.

3.

Petitioner submits that during the pendency of adjudication proceedings, the petitioner has made out a communication dated 24.05.2024 setting out certain revised turn over.

4.

It is further submitted that subsequently the petitioner realized that the communication of 24.05.2024 would not make much of difference and he has material to demonstrate the same.

5.

It is further submitted that the authorities have relied on the communication of the petitioner dated 24.05.2024 and completed adjudication.

6.

Perused the order of adjudication. HC-KAR NC: 2026:KHC:23395

7.

The authorities appear to have concluded the proceedings taking note of the communication of the petitioner.

8.

In light of the stand of the petitioner, the matter is required to be remitted for fresh consideration. The petitioner would explain the circumstances of the communication dated 24.05.2024 and also demonstrate other material which would lead to reconsideration of the matter.

9.

Taking note of the same and assertion of the petitioner and noticing that the order of adjudication rests on factual matrix that requires clarification at the petitioner's end, in light of the findings and discrepancies as noticed by the parties, it would be appropriate to set aside the order of adjudication at Annexure-B and remit the matter for fresh adjudication to the stage of reply to the show-cause notice. Petitioner is directed to pay cost of Rs.10,000/- to the Advocate Clerks Benevolent Fund. HC-KAR NC: 2026:KHC:23395 Petitioner to appear without further notice before the respondent no.2 on 25.05.2026. All contentions are kept open.

10.

Accordingly the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE NP

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.