BharatTaxGST

Principal Commissioner Of Central Tax vs. Mr. Mohammed Sibagathulla

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WA/1065/2026HC KarnatakaGSTCNR KAHC01023773202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. V BHARAT KUMAR, ADV
AI SummaryAllowed

Facts

The Revenue appealed against a Single Judge's order which quashed an ex-parte Order-in-Original and the underlying show cause notice issued under Section 74 of the Act. The Single Judge had allowed the taxpayer's writ petition.

Held

The High Court allowed the Revenue's appeal, setting aside the Single Judge's order and the ex-parte Order-in-Original. It restored the show cause notice, providing the taxpayer four weeks to file a reply for consideration on merits.

Key Issues

The key issue was the validity of quashing an ex-parte Order-in-Original and show cause notice, and whether the taxpayer should be granted an opportunity to respond to the show cause notice.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WA No. 1065 of 2026
WP NO.32239/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23129-DB WA No. 1065 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. 1065 OF 2026 (T-RES) BETWEEN: 1. PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU - 570 011. 2. JOINT COMMISSIONER OF CENTRAL TAX, MYSORE CGST COMMISSIONERATE, C/O PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU - 570 011 3. ADDL. COMMISSIONER OF CENTRAL TAX, MYSORE CGST COMMISSIONERATE, C/O PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU - 570 011. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: MR. MOHAMMED SIBAGATHULLA PROPRIETOR, M/S MAXIM INFRA SOLUTIONS HAVING OFFICE AT 8208, 4TH STAGE, 2ND PHASE, BAHASADANA, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23129-DB WA No. 1065 of 2026 VIJAYANAGAR, MYSURU-570 017 ALSO HAVING OFFICE AT NO. 3073, CONVENT ROAD, GOLANDAS STREET, LASHKAR MOHALLA, MYSURU - 570 021. ALSO AT: NO.267/1, HEBBAL INDUSTRIAL AREA, HEBBAL, MYSURU - 570 016. …RESPONDENT (BY SRI. V BHARAT KUMAR, 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 LEARNED SINGLE JUDGE IN WP NO.32239/2025 DATED 17/12/2025 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 17.12.2025 in W.P.No.32239/2025 where under the Respondent’s writ petition is allowed quashing the Order-in-Original dated 11.09.2025 and show cause notice dated 18.11.2021. HC-KAR NC: 2026:KHC:23129-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 issued under Section 74 of the Act and since the Order-in- Original dated 11.09.2025 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 18.11.2021. 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 (i) Writ appeal is allowed. HC-KAR NC: 2026:KHC:23129-DB (ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.32239/2025 is set aside.

(iii) The Order-in-Original dated 11.09.2025 is set aside and the show cause notice dated 18.11.2021 stands restored.

(iv) 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.

(v) 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.: 5

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.