BharatTaxGST

M/S. Bangalore Steel Distributors vs. Assistant Commissioner Of Central Tax

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WP/2175/2026HC KarnatakaGSTCNR KAHC01003737202619 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. SANTOSH SAGAR KAPILAVAI., ADVOCATEFor Respondent: SRI. AKASH SHETTY, ADVOCATE FOR R1 AND R2; SRI. HEMAKUMAR, AGA FOR R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:10275 WP No. 2175 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 2175 OF 2026 (T-RES) BETWEEN: M/S. BANGALORE STEEL DISTRIBUTORS, (A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER MR. MOHAMMED MASOOD, AGED 51 YEARS) PHONE NO. 9513597466; E-MAIL: BSDSTEEL@GMAIL.COM GST REGISTRATION NO.29AACFB8051A1ZU NO.13/1, NEW BAMBOO BAZAR ROAD, BENGALURU, KARNATAKA-560002. …PETITIONER (BY SRI. SANTOSH SAGAR KAPILAVAI., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-1, BENGALURU SOUTH COMMISSIONERATE, PHONE NO. 080-26716220, E-MAIL: SD01.GST@GOV.IN, 1ST FLOOR, BMTC BUILDING, KANAKPURA ROAD, BANASHANKARI, BENGALURU, KARNATAKA - 560070. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, HEADQUARTERS PREVENTIVE UNIT, BENGALURU SOUTH COMMISSIONERATE, PHONE NO: 080-22867466, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:10275 WP No. 2175 of 2026 E-MAIL: PREVENTIVE-CTAXBS@GOV.IN, 5TH FLOOR, C.R. BUILDING ANNEXE, QUEENS ROAD, BENGALURU, KARNATAKA - 560001. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO 075), PHONE NO: 080-28362910, E-MAIL: CTOLGSTO75.BNG@CTD.KA.GOV.IN, 1ST FLOOR, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU, KARNATAKA-560 058. …RESPONDENTS (BY SRI. AKASH SHETTY, ADVOCATE FOR R1 AND R2; SRI. HEMAKUMAR, AGA FOR R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO 075) I.E., RESPONDENT NO.3 TO PRODUCE BEFORE THIS HON'BLE COURT, THE RELEVANT PARTICULARS OF TRANSACTIONS UNDERTAKEN BY M/S. SHREE SHYAMA ALLOYS STEEL WITH THE PETITIONER HEREIN, ALONG WITH THE STATUS OF FILING RETURNS AND PAYMENT OF TAXES, AS REFERRED TO IN THE IMPUGNED ORDER-IN- ORIGINAL BEARING NO.29/GST/2025-26/AC/SD1 DATED 19.09.2025 (INCORRECTLY STATED AS 19.01.2025) PASSED BY THE 1ST RESPONDENT FOR THE TAX PERIOD APRIL 2018 TO MARCH 2019 IN ANNEXURE-G, AND ALL CONSEQUENTIAL AND ATTENDANT ACTIONS THERETO 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 - 3 - HC-KAR NC: 2026:KHC:10275 WP No. 2175 of 2026

ORAL ORDER The petitioner has called in question the Order-in- Original at Annexure-G. The petitioner has also sought for issuance of writ of mandamus to direct the Assistant Commissioner of Commercial Taxes i.e., respondent No.3 to produce before this Court, the particulars of transactions undertaken by M/s. Shree Shyama Alloys Steel along with the petitioner herein.

2.

Learned counsel for the petitioner submits that the order of adjudication passed does not take note of submissions of the petitioner as detailed at paragraph No.5, it is submitted that the petitioner had specifically asserted that purchases were made against valid tax invoices issued by the registered supplier and to demonstrate the same, the petitioner has made various assertions which have not been taken note of by the authority. HC-KAR NC: 2026:KHC:10275 WP No. 2175 of 2026

3.

Insofar as such assertion, the same remains uncontroverted. In light of the same, the order at Annexure-G is set aside. Matter is remitted for reconsideration. Petitioner may be afforded fresh opportunity of hearing as is permissible.

4.

Further, learned counsel for the petitioner submits that the supplier has filed GSTR-1 and 3B Returns and same are reflected in GSTR-2A of the petitioner. This submission of the petitioner may be taken note of for the present, however, such submission is subject to adjudication before the authority.

5.

Accordingly, petition is allowed. All contentions are kept open. Petitioner to appear before respondent No.1 without further notice on 18.03.2026 and is at liberty to produce fresh documents. (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.