BharatTaxGST

Sri Raghuveer Sales vs. The Commercial Tax Officer

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WP/6326/2026HC KarnatakaGSTCNR KAHC01013808202610 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. VENKATANARAYANA G.M., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:14249 WP No. 6326 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6326 OF 2026 (T-RES) BETWEEN: SRI RAGHUVEER SALES, (A PROPRIETORSHIP), REPRESENTED BY ITS PROPRIETOR, MR. ANANTA B.G., AGED ABOUT 58 YEARS, S/O BINDUMADHAVA RAO G., NO.4151, 15TH BLOCK, JANAPRIYA TOWNSHIP, KADABAGARE POST, JANAPRIYA TOWNSHIP, BENGALURU - 562 130. …PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, O/O. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-081, DGSTO - 06, 1ST FLOOR, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU - 560 058. 2. INDIAN BANK, THE BRANCH MANAGER, IFSC CODE: IDIB000S105, NO.11, NAGARBHAVI MAIN ROAD, PRASHANTH NAGAR CIRCLE, BENGALURU - 560 079. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14249 WP No. 6326 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO CALLING FOR THE RECORDS PERTAINING TO THE IMPUGNED ORDER VIDE FORM GST DRC-07 (ANNEXURE-A) BEARING REFERENCE NO.ZD2904240695260 DATED 26.04.2024 PASSED BY THE RESPONDENT NO.1, AND UPON EXAMINATION THEREOF BE PLEASED TO SET ASIDE THE SAID IMPUGNED ORDER AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE 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

The petitioner has called in question the validity of the impugned order at Annexure-A and has also sought for setting aside of the recovery proceedings at Annexure-B. In terms of the order of adjudication at Annexure-A, it is noticed that the authority based on the information on GST portal, scrutiny of returns of the taxable period 2018- 19 has noticed certain discrepancies from comparison between 'Outward taxable supplies (other than zero HC-KAR NC: 2026:KHC:14249 rated)' and 'Outward taxable supplies (zero rated)' as per GSTR-3B and GSTR-1 and it is observed that the assessee has short declared the taxable amount. Adjudication is proceeded with and order passed while observing that the assessee has neither filed any reply nor participated in the proceedings.

2.

Such order is challenged and the counsel for the petitioner submits that the petitioner would be in a position to demonstrate reconciliation between GSTR-3B and GSTR-1, if opportunity is provided. It is further submitted that along with returns, petitioner has made certain deposits.

3.

Taking note of that the order passed is in-effect an ex-parte order, it would be appropriate to set aside the order at Annexure-A and remit the matter for fresh consideration before respondent No.1 to the stage of reply to show-cause notice. Petitioner to appear without further notice on 15.04.2026. HC-KAR NC: 2026:KHC:14249

4.

In light of setting aside of the order, the attachment of bank account resorted to by the respondents, to be rescinded forthwith.

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.