BharatTaxGST

The Commissioner Of Central Tax vs. Sri. D. Shivakumara

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WA/753/2026HC KarnatakaGSTCNR KAHC01015779202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. AJAY KUMAR N., ADV

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23098-DB WA No. 753 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. 753 OF 2026 (T-RES) BETWEEN: 1. THE COMMISSIONER OF CENTRAL TAX NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SHIVAJINAGAR BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU-560051 EMAIL: COMMR-CEXBLR5@NIC.IN TELEPHONE NO.080-22631503 2. THE COMMISSIONER OF CENTRAL TAX (AUDIT)-BENGALURU AUDIT II JSS TOWERS, 100 FT RING ROAD, BANASHANKARI III STAGE, BENGALURU-560085 EMAIL: AUDITB1.BNG-CEX@NIC.IN TELEPHONE NO.080-26893923 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CIRCLE 3- AUDIT II COMMISSIONERATE JSS TOWERS, 100 FT RING ROAD, BANASHANKARI III STAGE, BENGALURU-560085. EMAIL: AUDITB1.BNG-CEX@NIC.IN TELEPHONE NO. 080-26893923 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX-BNWD-5 GST COMMISSIONERATE, BANGALORE NORTH WEST DIVISION-5, 67/2, SGR COMPLEX, RING ROAD, SADASHIVANAGARA, TUMKUR-572105 Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23098-DB WA No. 753 of 2026 EMAIL: NWD5-GST@GOV.IN TELEPHONE NO. 0816-2200224. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: SRI. D. SHIVAKUMARA GSTIN 29DUVPS6942H2ZI PROPRIETOR OF M/S SHIVAKUMARA D REPRESENTED BY ITS PROPRIETOR SRI. D SHIVAKUMARA S/O DASABOVI AGED ABOUT 39 YEARS RESIDING AT ADDRESS: D B PALYA, JADEYA POST, MAYSANDRA HOBLI,TUMAKURU-572 221 EMAIL: SHIVACONT1986@GMAIL.COM MOBILE: 91 9902014579. …RESPONDENT (BY SRI. AJAY KUMAR N., 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.38292/2025 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 HC-KAR NC: 2026:KHC:23098-DB W.P.No.38292/2025 where under the Respondent’s writ petition is allowed quashing the Order-in-Original dated 23.01.2025, show cause notice dated 20.12.2023 and summary of show cause notice dated 27.12.2023. 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 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 23.01.2025 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 20.12.2023. 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. HC-KAR NC: 2026:KHC:23098-DB

3.

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

(ii) The order passed by the learned Single Judge 17.12.2025 in W.P.No.38292/2025 is set aside.

(iii) The Order-in-Original dated 23.01.2025 is set aside and the show cause notice dated 20.12.2023 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.: 27

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.