BharatTaxGST

Additional Commissioner Of Central Tax vs. M/S Inpv Trading Company

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WA/888/2026HC KarnatakaGSTCNR KAHC01018638202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. BHARATH KUMAR V., ADV

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Heard together (2 matters)

WA No. 888 of 2026
WP NO.36603/2025

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:24634-DB WA No. 888 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. 888 OF 2026 (T-RES) BETWEEN: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST GST COMMISSINERATE, BENGALURU, HAVING OFFICE AT C/O PRL COMMISSIONER OF CENTRAL TAX BENGALURU WEST GST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI II STAGE, BENGALURU-560 070. 2. ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE, BENGALURU ZONAL UNIT, HAVING OFFICE AT SRI LAXMI COMPLEX, NO.4855/83, SADASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI-590 019. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: 1. M/S. INPV TRADING COMPANY (EARLIER KNOWN AS M/S INPV RENEWABLES) A PARTNERSHIP CONCERN, HAVING ITS OFFICE AT NO.909, A-WING, MITTAL TOWERS, 9TH FLOOR, M.G.ROAD, BENGALURU-560 001. REPRESENTED BY ITS PARTNER, MR. PRADEEP KUMAR SHEKAR Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24634-DB WA No. 888 of 2026 2. MR. S PRADEEP KUMAR SEKAR S/O RAMACHANDRAN SEKAR AGED ABOUT 45 YEARS, R/AT NO.1201C, 12TH FLOOR, JUNIPER BLOCK, SALARPURIA GREENAGE APARTMENT HOSUR ROAD, BOMMANAHALLI, BENGALURU-560 068. 3. MR. SHANKAR SURESH, S/O SRI H SHANKAR SHASTRI, AGED ABOUT 51 YEARS R/O NO.33, 22ND MAIN, PADMANABHA NAGAR, BSK II STAGE, BENGALURU-560 070. …RESPONDENTS (BY SRI. BHARATH KUMAR V., ADV.) THIS WRIT APPEAL 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.36603/2025 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.36603/2025 where under the respondent’s writ petition is allowed quashing the common show HC-KAR NC: 2026:KHC:24634-DB cause notice issued under Section 74 of the CGST Act dated 01.08.2024 and Order-in-Original dated 12.08.2025. 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. In W.A.No.1751/2024 and Connected Appeals, we have held that the consolidated/common show cause notice is permissible and since the Order-in-Original impugned in the Writ Petition is passed in pursuance to the show cause notice issued under Section 74 of the Act and since the Order-in-Original dated 12.08.2025 is passed ex-parte, we deem it appropriate to provide the Respondent with an opportunity to reply to the show cause notice dated 01.08.2024. Consequently, the show cause notice is restored. We deem it appropriate, while relegating the HC-KAR NC: 2026:KHC:24634-DB 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

(ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.36603/2025 is set aside.

(iii) The Order-in-Original dated 12.08.2025 is set aside and the show cause notice dated 01.08.2024 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. HC-KAR NC: 2026:KHC:24634-DB (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.: 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.