BharatTaxGST

The Superintendent Of Central Tax vs. M/S M C R Marketing

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WA/924/2026HC KarnatakaGSTCNR KAHC01019972202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. RAJEEV CHANNAPPA NULVI, ADV

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Heard together (2 matters)

WA No. 924 of 2026
WP NO.5739/2025

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:23103-DB WA No. 924 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. 924 OF 2026 (T-RES) BETWEEN: 1. THE SUPERINTENDENT OF CENTRAL TAX RANGE D, WEST DIVISION-7, BANGALORE, O/O THE SUPERINTENDENT OF CENTRAL TAX, RANGE D, DIVISION-7, WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU, KARNATAKA -560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, AUDIT CIRCLE-3, MYSORE AUDIT COMMISSIONERATE, O/O THE COMMISSIONER OF CENTRAL TAX, (MYSORE AUDIT COMMISSIONERATE), 1ST FLOOR, JSS TOWER, BANASHANKARI III STAGE, BANGALORE KARNATAKA- 560 085. 3. THE SUPERINTENDENT OF CENTRAL TAX (GROUP 31), MYSORE AUDIT COMMISSIONERATE, BANGALORE, O/O THE COMMISSIONER OF CENTRAL TAX, (MYSORE AUDIT COMMISSIONERATE), 1ST FLOOR, JSS TOWER, BANASHANKARI III STAGE, BANGALORE KARNATAKA - 560 085. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23103-DB WA No. 924 of 2026 AND: M/S. M C R MARKETING NO.19/12, ANJANEYA TEMPLE ROAD, 1ST B MAIN, SANJEEVINI NAGAR, MOODALAPALYA, BANGALORE, KARNATAKA - 560 072. (GSTIN: 29AIYPT4994Q1ZF) REPRESENTED BY ITS PROPRIETRIX SMT. RAJINI TAMRAKAR, W/O PRAVEEN KUMAR AGED ABOUT 41 YEARS PAN: AIYPT4664Q. …RESPONDENT (BY SRI. RAJEEV CHANNAPPA NULVI, 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.5739/2025 DATED 20.01.2026 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 20.01.2026 in W.P.No.5739/2025 where under the respondent’s writ petition is allowed quashing the common show cause HC-KAR NC: 2026:KHC:23103-DB notice issued under Sections 74 of the CGST Act dated 18.06.2024, Form GST-DRC-07 dated 16.01.2025, Form GST-DRC-01 dated 05.08.2024 and Order-in-Original dated 31.12.2024. 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 Section 74 of the Act, we deem it appropriate to provide liberty to the respondent therein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such HC-KAR NC: 2026:KHC:23103-DB appeal is filed within the time granted hereinabove, the appellate authority shall consider the same on merits without raising the plea of limitation.

3.

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

(ii) The order passed by the learned Single Judge dated 20.01.2026 in W.P.No.5739/2025 is set aside.

(iii) The show cause notice dated 18.06.2024, Form GST- DRC-07 dated 16.01.2025, Form GST-DRC-01 dated 05.08.2024 and Order-in-Original dated 31.12.2024 are restored.

(iv) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal. HC-KAR NC: 2026:KHC:23103-DB (v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

(vi) 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

MPK CT:bms List No.: 2 Sl No.: 32

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.