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The Superintendent Of Central Tax vs. Smt Dhakashyanani Gangadharappa

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WA/1218/2026HC KarnatakaGSTCNR KAHC01027089202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. G VENKATESH, ADV

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Heard together (2 matters)

WA No. 1218 of 2026
WP NO.26540/2025

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:23133-DB WA No. 1218 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. 1218 OF 2026 (T-RES) BETWEEN: 1. THE SUPERINTENDENT OF CENTRAL TAX AND 5 RANGE, NORTH COMMISSIONERATE, 1ST FLOOR, NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU-560032. 2. THE SUPERINTENDENT OF CENTRAL TAX, AUDIT II COMMISSIONERATE, JSS TOWERS, 100 FT. RING ROAD, BANASHANKARI III STAGE, BENGALURU – 560085. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-5, NORTH COMMISSIONERATE, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560032. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: SMT. DHAKASHYANANI GANGADHARAPPA PROP M/S. GANESH AGENCIES REP. BY DULY AUTHORISED PERSON AND HER HUSBAND SRI. CHANNABASAPPA S SURPUR S/O OF SRI. SHIVASANGAPPA SURPUR AGED ABOUT 68 YEARS, 45, 2ND MAIN ROAD, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23133-DB WA No. 1218 of 2026 BENGALURU - 560032 REGISTERED UNDER GST ACT WITH GSTIN 29AGGPG7699RIZ5 …RESPONDENT (BY SRI. G VENKATESH, 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.26540/2025 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’ order dated 17.12.2025 in W.P.No.26540/2025 where under the Respondent’s writ petition is allowed quashing the Order-in-Original dated 12.07.2024, show cause notice dated 24.05.2023, summary of Order dated 30.07.2024 at Annexures A2, A3, A4, A5 and A6 and Notice dated 04.07.2025. HC-KAR NC: 2026:KHC:23133-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 12.07.2024 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 24.05.2023. 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 HC-KAR NC: 2026:KHC:23133-DB b) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.26540/2025 is set aside.

c) The Order-in-Original dated 12.07.2024 is set aside and the show cause notice dated 24.05.2023 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.: 10

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.