BharatTaxGST

Nutvita Foods Private Limited vs. Assistant Commissioner Of Commercial Taxes

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WP/7122/2026HC KarnatakaGSTCNR KAHC01015574202601 April 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SMT. MAYA MENON, ADVFor Respondent: SMT. JYOTI M, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:17687 WP No. 7122 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7122 OF 2026 (T-RES) BETWEEN: NUTVITA FOODS PRIVATE LIMITED GROUND FLOOR, GRACE POINT NO.213, MEZZANINE FLOOR, 1ST MAIN 7TH BLOCK, KORMANGALA BENGALURU - 560 095 REPRESENTED BY ITS AUTHORIZED SIGNATORY SMT. T. LALILTHA @ THELAKKAD LALITHA. …PETITIONER (BY SMT. MAYA MENON, ADV.) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES 6TH FLOOR, TTMC BUILDING (BMTC DEPOT), 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. 2. COMMERCIAL TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-017, 6TH FLOOR, TTMC BUILDING (BMTC DEPOT), 80 FEET ROAD 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. …RESPONDENTS (BY SMT. JYOTI M, HCGP) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17687 WP No. 7122 of 2026 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUION OF INDIA PRAYING TO-DIRECT SETTING ASIDE/QUASHING THE ORDER DTD 29.07.2024 BEARING REFERENCE NO. CTO/LGSTO- 17/R8/DRC-07/2024-25 ISSUED BY R-2 PRODUCED AS ANNX-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER Petitioner has sought for setting aside of the order dated 29.07.2024 passed by respondent No.2 at Annexure-A.

2.

The case made out by the petitioner is that the order passed under Section 73(9) of the Karnataka Goods and Services Tax Act, 2017 is an ex-parte order and that the petitioner's GST registration having been cancelled, the petitioner was not aware of the notices that were issued subsequent to such cancellation of registration.

3.

Learned High Court Government Pleader would contend that service of notice on the portal by itself would be sufficient.

4.

It is noticed that the authority has observed that there is short declaration of tax on outward supplies in GSTR- HC-KAR NC: 2026:KHC:17687 3B when compared to the actual tax amount on output supply on which tax is collected as source and made by the deductor in the returns as admitted in GSTR-8. 5. Learned counsel for the petitioner would submit that since the proceedings are ex-parte, if an opportunity is granted the petitioner would meet the grounds made out in the show cause notice. It is further submitted that the lapse in not replying to the show cause notice is bonafide and may be condoned.

6.

Having noticed the observations made in the order at Annexure-A and admittedly it is an order passed without the benefit of any reply to the show cause notice and noticing the stand of the petitioner that they would meet the grounds made out in the show cause notice if an opportunity is given, petition may be disposed of upon terms.

7.

Accordingly, the order at Annexure-A dated 29.07.2024 is set aside. The matter is remitted to the stage of reply to the show cause notice. HC-KAR NC: 2026:KHC:17687

8.

Petitioner to pay costs of Rs.10,000/- to the Karnataka Advocate Clerks Benevolent Trust, High Court Building, Bangalore.

9.

Petitioner to appear before respondent No.1 without further notice on 29.04.2026. All contentions are kept open..

10.

Writ petition is disposed of accordingly. (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.