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The Assistant Commissioner Of Central Tax vs. M/S Vidhathri Bhawan

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WA/843/2026HC KarnatakaGSTCNR KAHC01018090202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. SANDEEP HUILGOL, ADV

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23100-DB WA No. 843 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. 843 OF 2026 (T-RES) BETWEEN: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SHIVAMOGGA DIVISION, SHIVAMOGGA 6TH CROSS, ASHWATH NAGAR, OFF SAVALANGA ROAD, SHIVAMOGGA-577 204. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, MYSURU GST COMMISSIONERATE, THIRD FLOOR, GST BHAVAN, S1 AND S2, VINAYAMARGA, SIDDHARTHA NAGAR MYSURU-570 011. 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX MYSURU GST COMMISSIONERATE, THIRD FLOOR, GST BHAVAN S1 AND S2, VINAYAMARGA, SIDDHARTHA NAGAR, MYSURU-570 011. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. VIDHATHRI BHAWAN A PROPRIETARY CONCERN REP. HEREIN BY ITS SOLE PROPRIETOR, MR. ARALIKOPPA RAMESH AVINASH HAVING ITS REGISTERED ADDRESS Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23100-DB WA No. 843 of 2026 AT WARD NO.4, SHOP NO.1, 2 AND 3, GROUND FLOOR, MANJUNATHA TOWER, MAIN ROAD, A BLOCK, GANDHI NAGAR, SHIVAMOGGA -577201. REP. BY MR JAYASHEELA KANCHAN REP. BY ITS HR HEAD (ACCOUNTS) RESIDING AT 3/153, N H NO.17 KANIMANEMASKI NAVUNDA UDUPI -576 224. …RESPONDENT (BY SRI. SANDEEP HUILGOL, 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.37133/2025 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.37133/2025 where under the Respondent’s writ petition is allowed quashing the Order-in-Original dated 16.11.2025 and show cause notice dated 18.06.2025. HC-KAR NC: 2026:KHC:23100-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 16.11.2025 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 18.06.2025. 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:23100-DB (ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.37133/2025 is set aside.

(iii) The Order-in-Original dated 16.11.2025 is set aside and the show cause notice dated 18.06.2025 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.: 30

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.