BharatTaxGST

M/S. Wagging Tail Pet Care Private Limited vs. Superintendent Of Central Tax

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WP/4366/2026HC KarnatakaGSTCNR KAHC01010117202611 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. LAKSHMI MENON., ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:8353 WP No. 4366 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4366 OF 2026 (T-RES) BETWEEN: 1. M/S. WAGGING TAIL PET CARE PRIVATE LIMITED, A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT REPRESENTED BY ITS DIRECTOR SRI. HARSH BHONDWE SON OF YESHODHAN BHONDWE AGED ABOUT 55 YEARS, 206, PRESTIGE LANGLEIGH PH 1, ECC ROAD NR ITPL, WHITEFIELD BENGALURU - 560 066. … PETITIONER (BY SRI. LAKSHMI MENON., ADVOCATE) AND: 1. SUPERINTENDENT OF CENTRAL TAX, RANGE DED-7, EAST DIVISION-07, GST EAST COMMISSIONERATE BENGALURU, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BANGALORE - 560 071. … RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:8353 WP No. 4366 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE SCN REF NO. 07/2024-25/SUPDT/DED7 UNDER SECTION 73(1) OF THE KGST/CGST ACT 2017 DATED 22.11.2024 BEARING DIN NO. 20241157000000555D9B ISSUED BY THE RESPONDENT AND REFERRED AS ANNEXURE-A1 AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Sri. Aravind Chavan, learned counsel accepts notice for respondent. Petitioner has sought for setting aside of the order- in-original at Annexure-A3. 2. It is submitted that the order of adjudication is an ex-parte order and petitioner has not made out reply to the show cause notice or availed of opportunity of personal hearing. It is submitted that the Authority has proceeded and adjudicated the matter without any reply of the petitioner. It is further submitted that the petitioner has HC-KAR NC: 2026:KHC:8353 sufficient material to demonstrate that the Authority ought not to have passed the order and submits that there was mistake in Form-GSTR-4 insofar as outward supplies were not enumerated despite similar entry being made in column No.5 of the Table.

3.

Taking note of the adverse consequence that would visit the petitioner if the order in original is allowed to remain and noticing the assertion that the employee of the consultant who was incharge of such affairs had left the company and accordingly, there was lapse in making out reply, it would meet the ends of justice by setting aside the order of adjudication and remitting the matter to the stage of reply to the show cause notice.

4.

Accordingly, the order-in-original at Annexures- A3 as well as the Summary of the Order at Annexure-A4 are set aside. The matter is remitted to the stage of reply to the show cause notice. Petitioner to appear before the HC-KAR NC: 2026:KHC:8353 respondent without further notice on 02.03.2026. All contentions of the petitioner are kept open.

5.

The writ petition is disposed of accordingly. (S SUNIL DUTT YADAV) JUDGE VP

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.