BharatTaxGST

The Principal Commissioner Of Central Tax vs. M/S Mahashay Marketing

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WA/1223/2026HC KarnatakaGSTCNR KAHC01028281202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. BHARAT B RAICHANDANI, ADV

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23134-DB WA No. 1223 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH 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. 1223 OF 2026 (T-RES) BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR MYSORE-570 011. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES (PREVENTIVE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011. 3. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES (ADJUDICATION), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011. 4. THE SUPERINTENDENT/ SENIOR INTELLIGENCE OFFICER (PREVENTIVE) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23134-DB WA No. 1223 of 2026 GOVERNMENT OF INDIA, MYSURU GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE-570 011. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM REP. HEREIN BY THE CHAIRMAN, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 6. THE UNION OF INDIA REP. HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: 1. M/S. MAHASHAY MARKETING A SOLE PROPRIETORSHIP, HAVING ITS REGISTERED OFFICE AT GODOWN NO.1, 19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA, REP. HEREIN BY ITS PROPRIETOR, SHRI NARESH KUMAR JAIN. 2. SHRI RAJESH KUMAR JAIN SON OF MR. GULAB CHAND, AGED ABOUT 50 YEARS, AT GODOWN NO.1, 19B, 3RD STAGE, INDUSTRIAL SBURB, VISHVESHWARNAGAR, MYSORE, KARNATAKA. …RESPONDENTS (BY SRI. BHARAT B RAICHANDANI, ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) SET ASIDE THE ORDER PASSED BY THE - 3 - HC-KAR NC: 2026:KHC:23134-DB WA No. 1223 of 2026 LEARNED SINGLE JUDGE IN WP NO.28358/2025 (T-RES) DATED 19/12/2025 AND B) PASS SUCH OTHER SUITABLE ORDERS. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, 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 19.12.2025 in W.P.No.28358/2023 where under the Respondent’s writ petition is allowed quashing the Order-in-Original dated 03.02.2025, show cause notice dated 24.11.2021, addendum to show cause notice dated 29.05.2023, letters dated 04.10.2023 and 09.10.2023 as well as Order dated 23.10.2023. 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 HC-KAR NC: 2026:KHC:23134-DB 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 issued under Section 74 of the Act and since the Order-in- Original dated 03.02.2025 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 24.11.2021. Consequently, the show cause notice is restored. We deem it appropriate, while relegating the respondent to the stage of reply to show cause notice, to grant 4 weeks' time to file their reply. If such reply is filed within the time granted hereinabove, the proper officer shall consider the same on merits.

3.

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

b) The order passed by the learned Single Judge dated 19.12.2025 in W.P.No.28358/2023 is set aside. HC-KAR NC: 2026:KHC:23134-DB c) The Order-in-Original dated 03.02.2025 is set aside and the show cause notice dated 24.11.2021 stands restored.

d) The respondent is provided four weeks time from the day this Order is uploaded on the website of this Court to file their reply to the show cause notice.

e) If the reply is filed within 4 weeks, then the proper officer shall consider the same on merits. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

MPK CT:bms List No.: 2 Sl No.: 11

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