BharatTaxGST

Ischolar Education Services Private Limited vs. The Assistant Commissioner Of

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WP/5934/2026HC KarnatakaGSTCNR KAHC01012755202603 March 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. PRADYUMNA HEJIB., ADVOCATEFor Respondent: SRI. AKASH SHETTY., ADVOCATE

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Before: SMT. NADELLA PREMKIRAN,

The petitioner has called in question the validity of the Order-in-Original at Annexure-A and has also sought for setting aside of the recovery notice at Annexure-B.

2.

The case of the petitioner is that the authority has concluded the adjudication without noticing the petitioner's assertion regarding the credit in service tax which was carried forward, which could have been verified as per the service tax portal by the authorities and without embarking on such exercise, the authorities have concluded the adjudication proceedings.

3.

It is further submitted that after the participation in the personal hearing, the petitioner fell sick HC-KAR NC: 2026:KHC:12932 WP No. 5934 of 2026 and has not recovered till date. Necessary medical records are produced. Taking note of the medical ailment and considering the contention that the data regarding carry forward of service tax was available to be verified at the end of the authorities, it would be appropriate to set aside the order at Annexure-A and remit the matter back to the stage of reply to the show cause notice.

4.

The consequential proceeding for recovery by way of Form GST DRC-13 is set aside. The matter is remitted to the respondent in terms of the above observations. The petitioner to appear before the respondent without further notice on 06.04.2026. 5. Accordingly, the writ petition is disposed of. (S SUNIL DUTT YADAV) JUDGE SHS

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.