BharatTaxGST

The Additional Commissioner Of Central Tax vs. Mysore Urban Development Authority

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WA/1085/2026HC KarnatakaGSTCNR KAHC01024323202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. K.R. VASUDEVAN, ADV

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Heard together (2 matters)

WA No. 1085 of 2026
WP NO.23902/2025

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:23111-DB WA No. 1085 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. 1085 OF 2026 (T-RES) BETWEEN: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX MYSORE GST COMMISSIONERATE S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU - 570011. 2. SUPERINTENDENT OF CENTRAL TAX CHAMARAJAPURAM RANGE, LAKSHMIPURAM DIVISION, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU - 570011. 3. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE MYSURU S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU – 570011. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: 1. MYSORE URBAN DEVELOPMENT AUTHORITY NO.01, RADHAKRISHNA ROAD, CHAMARAJAPURAM, MYSURU - 570005 GSTIN 29AABTT1553E1ZJ AN URBAN DEVELOPMENT AUTHORITY CONSTITUTED UNDER THE KARNATAKA URBAN DEVELOPMENT AUTHORITY ACT, 1987 Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23111-DB WA No. 1085 of 2026 AND REP. BY ITS COMMISSIONER RAKSHITH K R, AGED 35 YEARS, DESIGNATION: COMMISSIONER RESIDING AT NO.4101/1G SUGUNA 2ND CROSS, BANDIGOWDA LAYOUT, MANDYA -571401. …RESPONDENT (BY SRI. K.R. VASUDEVAN, 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.23902/2025 (T-RES) DATED 17.12.2025 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 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.23902/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Sections 74 of the CGST/KGST Act, 2017 dated 01.08.2024 and Order-in-Original dated 23.12.2024. HC-KAR NC: 2026:KHC:23111-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 23.12.2024 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 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:23111-DB (ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.23902/2025 is set aside.

(iii) Order-in-Original dated 23.12.2024 is set aside and show cause notice dated 01.08.2024 stands restored.

(iv) The respondent is provided four weeks time from the day this judgment 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.: 41

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