B M Narase Gowda vs. State Of Karnataka - Karnataka High Court, 03 February 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:6117 WP No. 3103 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3103 OF 2026 (T-RES) BETWEEN: B. M. NARASE GOWDA S/O MADALATTY GOWDA AGED ABOUT 56 YEARS PROP: M/S V.S. EXPORTS REGISTERED UNDER CGST ACT KHADRI KRUPA, NEAR GPT COLLEGE BEHIND WATER TANK VIDYANAGAR, TUMKUR-572 103. …PETITIONER (BY SRI. K. M. SHIVAYOGISWAMY., ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF FINANCE VIDHANA SOUDHA BENGALURU-560 001. 2. THE COMMERCIAL TAX OFFICER (AUDIT) BEHIND SHANKAR MUTT RAGHAVENDRA COLONY MADHUGIRI-572 132 TUMKUR DIST. …RESPONDENTS (BY SRI. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED EXPARTE

ORDER PASSED U/S 73 OF THE KGST/CGST ACT ISSUED IN FORM GST DRC -07 BY THE 2ND VIJAYA P Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2026:KHC:6117 RESPONDENT BEARING NO. CTO(A)/MADHUGIRI/249/2022-23 DATED 23.11.2022 VIDE ANNX-D.

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

Petitioner has sought for issuance of writ of certiorari to set aside the impugned ex-parte order passed under Section 73 of the Karnataka Goods and Services Tax Act, 2017 at Annexure-D.

It is the case of the petitioner that Annexure-D has been passed on the basis of material available with the assessing officer, while the petitioner was to produce purchase order, agreement copy and copy of other letters as a response to the show cause notice which could not be made in light of his auditor not being traceable.

Petitioner submits that he has a case to make out by way of reply to the show cause notice and if an opportunity is given, petitioner would place his case before the authority. HC-KAR NC: 2026:KHC:6117

Sri. Hemakumar, learned Additional Government Advocate would submit that sufficient opportunity has been granted and the lapse on the part of the petitioner's auditor cannot be a ground to reopen the proceedings.

Taking note of the assertion of the petitioner regarding his auditor having gone missing and even otherwise noticing the observations made at para 8 of the order, it would be appropriate to provide an opportunity to the petitioner to put forth his case on merits in response to the show cause notice. This would enable an order being passed on merits. In light of the consequences that would visit the petitioner by virtue of the order passed, it would meet the ends of justice in setting aside the order at Annexure-D and remitting the matter to the stage of reply to the show cause notice.

Petitioner to present himself before respondent no.2 without further notice on 23.02.2026. Petitioner to pay 10% of the tax demand. Needless to state, if the HC-KAR NC: 2026:KHC:6117 petitioner does not avail of such opportunity, they would be disentitled of the indulgence granted by the Court. All contentions are kept open.

In light of the above, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP