BharatTaxGST

M/S Bnn Constructions Private Limited vs. The Deputy Commissioner Of Commercial Taxes (Audit)-5.11

Original PDF →
WP/6911/2026HC KarnatakaGSTCNR KAHC01015108202618 March 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. NAVEEN G.S., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:16016 WP No. 6911 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6911 OF 2026 (T-RES) BETWEEN: M/S. BNN CONSTRUCTIONS PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, HAVING ITS REGISTERED OFFICE AT NO.B-03, MANYATA RESIDENCY, 10TH CROSS, BENGALURU URBAN - 560 045. (REPRESENTED BY ITS MANAGING DIRECTOR - SRI. B.N. NANJUNDAPPA) …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.11, DGSTO-5, 4TH FLOOR, A-BLOCK, VTK-2, ROOM NO.402, RAJENDRANAGARA, KORAMANGALA, BENGALURU - 560 047. …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ADJUDICATION BEARING NO.DCCT(A)-5.11/BCPL/CR- 104/2025-26 DATED 30.12.2025 PASSED BY RESPONDENT FOR THE TAX PERIOD APRIL 2021 TO MARCH 2022, TOGETHER WITH THE CONSEQUENTIAL SUMMARY IN FORM GST DRC-07 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:16016 WP No. 6911 of 2026 DATED 30.12.2025 BEARING NO.ZD291225225260P PRODUCED AS ANNEXURES - C AND C-1 RESPECTIVELY. 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 The petitioner has sought for setting aside of the order of adjudication at Annexures-C and C1. It is submitted that due to bona-fide lapse, petitioner did not make out any reply to the show-cause notice which resulted in passing of an ex-parte order without benefit of reply on merits. It is submitted that matter may be remitted to the stage of show-cause notice and the petitioner would make out his stand.

2.

Noticing that the order passed is admittedly an order without benefit of any reply of the petitioner and the proceedings have been initiated on the basis of audit observations, it would be appropriate to enable the petitioner to take his stand on merits, by way of reply to HC-KAR NC: 2026:KHC:16016 WP No. 6911 of 2026 the show-cause notice by condoning the lapse in not participating in the proceedings earlier. Petitioner is put on terms and is directed to pay 10% of the tax demand.

3.

Accordingly, the order at Annexures-C and C1 is set aside. Matter is remitted to the stage of reply to show- cause notice. Petitioner to appear before the respondent without further notice on 21.04.2026. The deposit of tax demand is directed to be made before 31.03.2026. All contentions are kept open. The petitioner may make a request for copy of the Audit Report which may be furnished by the authority. Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE MCR

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.