BharatTaxGST

M/S Lakshmi Engineering Works vs. The Assistant Commissioner Of

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WP/7034/2026HC KarnatakaGSTCNR KAHC01015365202617 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. PARAKSHITH, ADVOCATE FOR SMT. VAISHNAVI SIVASANKAR., ADVOCATEFor Respondent: SRI. AKASH SHETTY, ADVOCATE FOR R1 & 4, SRI. K HEMA KUMAR, AGA FOR R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:15694 WP No. 7034 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7034 OF 2026 (T-RES) BETWEEN: M/S LAKSHMI ENGINEERING WORKS REP.BY ITS PARTNER. BABU.S NO.20/1/2/3, HOSKEREHALLI, GOLLARALAPALYA NEAR MAGADI MAIN ROAD, BENGALURU- 560091 …PETITIONER (BY SRI. PARAKSHITH, ADVOCATE FOR SMT. VAISHNAVI SIVASANKAR., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES, GST (ADJUDICATION) OFFICE OF THE ASSISTANT COMMISSIONER, BENGALURU NORTH WEST COMMISSIONERATE 2ND FLOOR, BMTC BUS STAND, BANASHANKARI, BENGALURU-560 070. 2. SUPERINTENDENT OF CENTRAL TAXES GST (ADJUDICATION) BENGALURU NORTH WEST COMMISSIONERATE, 2ND FLOOR, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15694 WP No. 7034 of 2026 3. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560 009. …RESPONDENTS (BY SRI. AKASH SHETTY, ADVOCATE FOR R1 & 4, SRI. K HEMA KUMAR, AGA FOR R3) THIS WRIT PETITON IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE FINAL ORDER IN ORIGINAL. NO. 44/2024-25-BNWD4 DATED 30.04.2024 PASSED UNDER THE CGST/KGST ACT, 2017 FOR THE TA PERIOD 2018 TO 2019 AS PER ANNX-A PASSED BY THE R1.GRANT AN INTERIM ORDER TO STAY THE OPERATION OF THE FINAL ORDER IN ORIGINAL NO. 44/2024-25-BNWD4 DATED 30.04.2024 PASSED UNDER THE CGST/KGST ACT, 2017 FOR THE TA PERIOD 2018 TO 2019 AS PER ANNX-A PASSED BY THE R1 AS PER ANNX-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:15694 WP No. 7034 of 2026

ORAL ORDER The petitioner has sought for setting aside of the Order-in-Original at Annexure-A.

2.

A perusal of the said order at Annexure-A would indicate that the Department on verification of GSTR-9 returns for the Financial year 2018-19 had observed that the petitioner has availed excess ITC of Rs.3,29,163/- and accordingly, show cause notice came to be issued. As the petitioner has not made out reply to the show cause notice, the authority, on the basis of material available has completed its adjudication.

3.

Learned counsel for the petitioner submits that non-participation was due to bonafide reasons and the petitioner if granted an opportunity would demonstrate that the alleged discrepancy regarding availment of ITC would be demonstrated to be an improper allegation made. HC-KAR NC: 2026:KHC:15694 WP No. 7034 of 2026

4.

Taking note of such contention and noticed that the authority did not have benefit of reply to the show cause notice, it would be appropriate to set aside the order of vide Annexure-A and remit the matter to the stage of reply to show cause notice.

5.

Accordingly, petition is disposed of. All contentions on merit are kept open.

6.

Petitioner, to appear before respondent No.2/Superintendent of Central Taxes on 17.04.2026 without waiting for any further notice. (S SUNIL DUTT YADAV) JUDGE

BN List No.: 1 Sl No.: 28

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.