BharatTaxGST

Tthe Assistant Commissioner Of Central Tax vs. M/S Rama Enterprises

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WA/871/2026HC KarnatakaGSTCNR KAHC01018630202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. NAVEEN KUMAR K.S., ADV. SRI R DAKSHINAMURTHY, ADV

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Heard together (2 matters)

WA No. 871 of 2026
WP NO.37619/2025

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:24632-DB WA No. 871 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. 871 OF 2026 (T-RES) BETWEEN: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-5, BENGALURU WEST COMMISSIONERATE 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU-560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX MYSORE AUDIT COMMISSIONERATE 2ND FLOOR, BMTC BUS STOP NEAR BANASHANKARI TEMPLE BENGALURU-560 070. 3. THE SUPERINTENDENT OF CENTRAL TAX DWD-5, RANGE, WEST DIVISION-5 GST BENGALURU-WEST COMMISSIONERATE BENGALURU-560 070. 4. THE UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. …APPELLANTS (BY SRI. ARAVIND V CHAVAN.,ADVOCATE) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24632-DB WA No. 871 of 2026 AND: M/S. RAMA ENTERPRISES 2ND FLOOR, NO.2, SURABI SAHAKARI SADANA 13TH CROSS ROAD, BANASHANKARI STAGE-2 BENGALURU-560 070. (REP. BY SHRI RAMA REDDY DEVARAJ, PROPRIETOR AGED ABOUT 50 YEARS) IT IS A PROPRIETARY CONCERN …RESPONDENT (BY SRI. NAVEEN KUMAR K.S., ADV. SRI R DAKSHINAMURTHY, 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.37619/2025 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.37619/2025 where under the respondent’s writ petition is allowed quashing the common show cause HC-KAR NC: 2026:KHC:24632-DB notice issued under Section 74 of the CGST Act dated 24.06.2025, Summary of show cause notice dated 27.06.2025, Order-in-Original dated 20.08.2025 and summary of Order-in-Original dated 26.08.2025 .

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 these appeals also. Since we have held that the consolidated/common show cause notice is permissible, and since the Orders-in-Original impugned in the impugned Writ Petition was quashed in pursuance to the common show cause notice under Section 74 of the Act, we deem it appropriate to provide liberty to the respondent herein 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 HC-KAR NC: 2026:KHC:24632-DB 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 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 17.12.2025 in W.P.No.37619/2025 is set aside.

(iii) The Order-in-Original dated 20.08.2025 is restored and show cause notice dated 24.06.2025 also stands 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:24632-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.: 0

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.