BharatTaxGST

M/S United Constructions vs. Assistant Commissioner Of Central Tax

Original PDF →
WP/5439/2026HC KarnatakaGSTCNR KAHC01011768202608 April 2026Bench: S SUNIL DUTT YADAV6 pages
For Petitioner: SRI. ADITYA S K., ADVOCATEFor Respondent: SRI. AKASH B SHETTY., ADVOCATE FOR R1 TO R4

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:19330 WP No. 5439 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5439 OF 2026 (T-RES) BETWEEN: 1. M/S UNITED CONSTRUCTIONS A PARTNERSHIP FIRM, 2ND FLOOR, NO. 154-B, 5TH CROSS, 19TH MAIN, 1ST N BLOCK, RAJAJINAGAR, BENGALURU - 560 010 GSTIN: 29AABFU0368C1ZC, REPRESENTED BY ITS PARTNER SRI NAGARAJ S N, SON OF SRI M.S. SREEDHAR, AGED ABOUT 55 YEARS, … PETITIONER (BY SRI. ADITYA S K., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION-4, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070 EMAIL: DIVISION2-BWEST@GOV.IN Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19330 WP No. 5439 of 2026 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, CIRCLE-V, MYSURU AUDIT COMMISSIONERATE, BENGALURU 1ST FLOOR, BMTC BUILDING, NEAR BANASHANKARI TEMPLE, BENGALURU - 560 070 3. PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070 EMAIL: GENERAL-BWEST@GOV.IN 4. SUPERINTENDENT, WEST DIVISION-2, RANGE DWD-2, BENGALURU WEST GST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070 EMAIL: GENERAL-BWEST@GOV.IN 5. THE BRANCH MANAGER, BANK OF BARODA, JALAHALLI BRANCH, NO. 12/10, NO. 10/12, MS RAMAIAH ROAD, GOKULA, SUNDARA NAGAR, MATHIKERE, BENGALURU - 560 054 … RESPONDENTS (BY SRI. AKASH B SHETTY., ADVOCATE FOR R1 TO R4) - 3 - HC-KAR NC: 2026:KHC:19330 WP No. 5439 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A. QUASHING THE SHOW CAUSE NOTICE ISSUED FOR THE TAX PERIOD JULY 2017 TO MARCH 2022, DATED 31/05/2024, BEARING FILE NO. GADT/CNG/ADT/GST/15758/2022-GR2-CGST-ADT CIR-5-ADT MYSURU, DIN 20240557TF0000999A82 AND SCN NO. 25/MYS.AUDIT/2024-25/C-5(MG)/AC AND THE ANNEXURES THERETO ISSUED BY RESPONDENT NO. 2 UNDER SECTION 74(1) R.W.S. 47 R.W.S. 50 R.W.S. 122(2)(B) OF THE CENTRAL GOODS AND SERVICE TAX ACT/KARNATAKA GOODS AND SERVICE TAX ACT, 2017 R/W SECTION 20 INTEGRATED GOODS AND SERVICE TAX ACT, 2017 AND ENCLOSED AS ANNEXURE B1 AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER Petitioner has challenged the order in original at Annexure-C passed under Section 74 of the CGST / KGST Act.

2.

It is submitted that the order passed is an ex parte order without the benefit of reply to the show cause notice on merits. Petitioner submits that the non- participation was due to bonafide reasons including non- service of notice. It is submitted that if an opportunity is granted, petitioner would meet the grounds raised in the HC-KAR NC: 2026:KHC:19330 show cause notice and the Court may set aside the order of adjudication and afford an opportunity to the petitioner to meet the show cause notice by way of stand in reply on its merits.

3.

Perused the order at Annexure-C. The Authority has taken up the matter for adjudication on various grounds including non-payment of interest on delayed payment of GST, non-payment of late fee on delayed filing of GSTR-1, non-reversal of Input Tax Credit (ITC) on account of credit note issued by vendors in terms of Section 34 of CGST Act, short payment of GST for financial year 2017-2018 and 2018-2019, non-payment of GST on supplies received from unregistered persons under reverse charge mechanism in terms of Section 9(4) of CGST Act, excess availment of ITC on account of difference between GSTR-3B and GSTR-2A as well as other grounds.

4.

In light of the grounds raised, it is clear that the stand of the petitioner on merits as regards each of the HC-KAR NC: 2026:KHC:19330 grounds raised would have enabled proper adjudication. The points raised depend on documents and the stand of the petitioner. Allowing the order to stand would cause serious prejudice to the petitioner, as the order is passed without the benefit of any reply.

5.

Accordingly, the order at Annexure-C is set aside. The matter is remitted to the stage of reply to the show cause notice. Petitioner to file his reply to the show cause notice.

6.

Petitioner to appear before respondent No. 1 without further notice on 11.05.2026. All contentions are kept open.

7.

It is submitted that pursuant to the impugned order at Annexure-C, recovery proceedings have been initiated and the bank account of the petitioner has been attached. In light of setting aside of the order at Annexure-C, the Authorities to rescind the instructions given to the Bank regarding recovery forthwith. HC-KAR NC: 2026:KHC:19330

8.

Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP

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.