BharatTaxGST

M/S Lalbagh Traders (Lubes) vs. Commercial Tax Officer

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WP/1907/2026HC KarnatakaGSTCNR KAHC01004958202604 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. E.I.SANMATHI., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:6391 WP No. 1907 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 1907 OF 2026 (T-RES) BETWEEN: 1. M/S LALBAGH TRADERS (LUBES) NO.25, GROUND FLOOR, 8TH CROSS, H. SIDDAIAH ROAD, BENGALURU - 560 027. (REPRESENTED BY ITS PARTNER, SUMEET KUMAR GUDAGE) … PETITIONER (BY SRI. E.I.SANMATHI., ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (AUDIT) 3.2, DGSTO-3, JAYANAGAR, 4TH BLOCK, BMTC BUILDING, BANGALORE-560 011 2. COMMISSIONER OF COMMERCIAL TAX, COMMERCIAL TAX BUILDING, GANDHINAGAR, BANGALORE-560 009 … RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6391 WP No. 1907 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ORDER UNDER SECTION 73(9) OF KGST/CGST ACT, 2017 READ WITH RULE 142 OF KGST/CGST RULES 2017 AND SECTION 50 (1) OF KGST ACT, 2017 DATED 6/12/2025 PASSED BY THE COMMERCIAL TAX OFFICER (AUDIT)-3.2, DGSTO-03, BANGALORE - FIRST RESPONDENT BEARING NO. CTO/ADT/3.2/T.NO. 2024/25 CASE ID: AD290925072449C, REF NO.ZD290925179771M, DRC 01A DATE 25/9/25 FINANCIAL YEAR-2021-22 IS PRODUCED HEREIN AS ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR FRESH MATTER, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Petitioner has called in question the correctness of the order dated 06.12.2025 passed under Section 73(9) of the KGST/CGST Act read with Rule 142 of the KGST/CGST Rules and Section 50(1) of the KGST Act, 2017. 2. It is the case of the petitioner that an intimation in FORM-GST-DRC-01A dated 25.09.2025 was issued which is a detailed intimation with several grounds advising the petitioner to pay the amount as ascertained. Further opportunity was granted to file any submissions against the ascertainment by 26.09.2025 i.e. within 1 day. HC-KAR NC: 2026:KHC:6391

3.

Petitioner submits that he sought for further time of one month after making out a reply and reason for such time was that he had to gather details and information. It is submitted that despite such request, the authority has proceeded to adjudicate and issue show cause notice at Annexure-C1. 4. Petitioner submits that he may be afforded further opportunity to put forth his reply as requested and time be granted.

5.

Learned High Court Government Pleader submits that the reply of the petitioner has been considered and order is passed and if the order was passed without any reply, the Court may have reopened the proceedings.

6.

Heard both sides.

7.

It is noticed that the intimation in Form GST- DRC-01A of 25.09.2025 had granted one day's time i.e. HC-KAR NC: 2026:KHC:6391 submissions to be filed by 26.09.2025. Petitioner after making out preliminary submissions had requested for a month's time and such facts are borne out from the order. The adherence to principles of natural justice would require another opportunity to be granted to the petitioner.

8.

Accordingly, it would be appropriate to set aside the orders at Annexures-A and B while remitting the matter to the stage of reply to the show cause notice under Section 73(1) of the KGST/CGST Act at Annexure- C1. All contentions are kept open.

9.

Accordingly, petition is disposed of. (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.