BharatTaxGST

M/S Ganesh Furniture vs. The Commercial Tax Officer

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WP/3373/2026HC KarnatakaGSTCNR KAHC01008629202618 February 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. AJAY KUMAR N., ADVOCATEFor Respondent: SRI. HEMAKUMAR, AGA FOR R1 TO R4

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Before: SHRI.PRASANNA KUMAR

The petitioner has sought for setting aside of the Order-in-Original at Annexure-'F' dated 10.09.2024. 2. It is the case of the petitioner that the Order-in-Original at Annexure-'F' would indicate that the petitioner has neither replied to DRC-01 nor has attended the personal hearing and in light of the same, the respondent Authority has proceeded to pass the order on the basis of material available with them.

3.

The petitioner submits that it has material to demonstrate that the alleged discrepancy between GSTR 3B and GSTR 2A for the year 2020-2021 as made out by HC-KAR NC: 2026:KHC:10016 the respondent Authority does not exist and if given an opportunity, the petitioner would explain the alleged discrepancy as made out in the Show Cause Notice. The petitioner further submits that non-reply to the Show Cause Notice is due to bona fide reasons.

4.

Perused the Order-in-Original at Annexure-F dated 10.09.2024. Admittedly, the order is passed without the benefit of stand of the petitioner to the Show Cause Notice. In light of the assertion of petitioner that it has material to demonstrate the discrepancy between GSTR 3B and GSTR 2A, it would be appropriate to set aside the Order-in-Original at Annexure-'F' dated 10.09.2024 and remit the matter to the stage of reply to the Show Cause Notice, while keeping all the contentions open. Further, condoning the lapse on the part of the petitioner not making out a reply to the Show Cause Notice, it would be appropriate to afford another opportunity to the petitioner to take its stand on merits. HC-KAR NC: 2026:KHC:10016

5.

Accordingly, the Order-in-Original at Annexure-'F' dated 10.09.2024 is set aside and the matter is remitted to the stage of reply to the Show Cause Notice. Consequently, the notice to the banker of the petitioner is required to be rescinded by the respondent Authority, upon receipt of certified copy of this order forthwith.

6.

In light of setting aside of the Order-in-Original at Annexure-'F' dated 10.09.2024, the petitioner to appear before respondent No.1 on 11.03.2026 without further notice. All the contentions are kept open.

Accordingly, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VGR

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.