BharatTaxGST

The Additional Commissioner Of Central Tax vs. M/S V Arun Kumar

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WA/1175/2026HC KarnatakaGSTCNR KAHC01027095202625 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. RAJEEV C NULVI, ADV
AI SummaryAllowed

Facts

The Revenue appealed against a Single Judge's order that quashed a common show cause notice issued under Sections 73 and 74 of the CGST Act, 2017, and the subsequent Order-in-Original. The Single Judge had allowed the assessee's writ petition challenging these actions.

Held

The High Court allowed the Revenue's appeal, setting aside the Single Judge's order and restoring the show cause notice and Order-in-Original. The assessee was granted six weeks to file a statutory appeal, with the Appellate Authority directed to hear it on merits without raising limitation issues.

Key Issues

The key issue was the correctness of the Single Judge's decision to quash a show cause notice and Order-in-Original under Sections 73 and 74 of the CGST Act, and whether the assessee should be relegated to the statutory appeal remedy.

Sections Cited

Section 73, Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23085-DB WA No. 1175 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 1175 OF 2026 (T-RES) BETWEEN: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, MYSORE S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR, MYSORE KARNATAKA - 570 011. 2. THE UNION OF INDIA REPRESENTED BY ITS JOINT SECRETARY MINISTRY OF FINANCE AND DEPARTMENT OF REVENUE (DEPARTMENT OF COMMERCIAL TAXES) NORTH BLOCK, NEW DELHI, DELHI - 110012. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL) AND: M/S. V ARUN KUMAR A PROPRIETARY CONCERN, NO.25C, GROUND FLOOR, KAVYASHREE NILAYA NEAR BASAVA MANTAPA, T K ROAD, MADHAVA NAGARA, BHADRAVATHI, SHIVAMOGGA DISTRICT KARNATAKA - 577 301 (GSTIN NO.29AKHPK7918A1Z4) REPRESENTED BY PROPRIETOR MR. VADIVELU ARUN KUMAR Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23085-DB WA No. 1175 of 2026 S/O LATE D VADIVELU AGED ABOUT 47 YEARS PAN: AKHPK 7918 A. …RESPONDENT (BY SRI. RAJEEV C NULVI, ADV.) THIS APPEAL IS FILED UNDER SECTION 4 OF THE HIGH COURT ACT, 1961, SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO. 747/2025 (T-RES) DATED 20.01.2026 AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This writ appeal by the Revenue under Section 4 of the Karnataka High Court Act, is directed against the learned Single Judge’s order dated 20.01.2026 in W.P.No.747/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Sections 73 and 74 of the CGST Act, 2017 and Order-in-Original bearing OIO.No.MYS-EXCUS- 000-ADC-PSM-07/2024-25 dated 03.12.2024. HC-KAR NC: 2026:KHC:23085-DB

2.

This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed the Writ Appeals and restored the show cause notice and Orders in Original. The decision rendered therein would aptly apply to the present appeal also. Since the Order-in- Original is passed in pursuance to the show cause notice under Sections 73 and 74 of the Act, we deem it appropriate to provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court.

3.

Hence, the following: ORDER a) Writ appeal is allowed.

b) The order passed by the learned Single Judge dated 20.01.2026 in W.P.No.747/2025 is set aside.

c) The Order-in-Original bearing OIO. No. MYS-EXCUS-000-ADC-PSM-07/2024- HC-KAR NC: 2026:KHC:23085-DB 25 dated 03.12.2024 is restored and show cause notice also stands restored.

d) The respondent is provided six weeks time from today to avail the remedy of statutory appeal.

e) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

f) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 8

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.