BharatTaxGST

M/S Patel Metal Mart vs. The Commercial Tax Officer

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WP/257/2026HC KarnatakaGSTCNR KAHC01000237202612 January 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. Y.C. SHIVAKUMAR., ADVOCATEFor Respondent: SRI. HEMAKUMAR., AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:1512 WP No. 257 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 257 OF 2026 (T-RES) BETWEEN: M/S. PATEL METAL MART, NO.37, GROUND FLOOR, PVR ROAD, JOLLY MOHALLA, BENGALURU-560 053. (A PROPRIETARY CONCERN OWNED BY SHRI JABRA RAM, S/O RANCHODA RAMJI, PROPRIETOR, AGED ABOUT 33 YEARS, THE AUTHORISED REPRESENTATIVE) …PETITIONER (BY SRI. Y.C. SHIVAKUMAR., ADVOCATE;) AND: THE COMMERCIAL TAX OFFICER, LGSTO - 11, 6TH FLOOR, M.M.TRUST BUILDING, A.V.ROAD, CHAMARAJPETE, BENGALURU-560 018. …RESPONDENT (BY SRI. HEMAKUMAR., AGA;) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION IN THE NATURE OF WRIT OF Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1512 WP No. 257 of 2026 CERTIORARI FOR QUASHING THE EX-PARTE ORDER UNDER SECTION 73 OF THE GST ACT, DATED 07-08-2024, BEARING NO.CTO/LGSTO-11/DRC-07/2024-25, PASSED BY THE RESPONDENT, AS AT ANNEXURE-A 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

The petitioner has sought for setting aside of the ex-parte order passed under Section 73 of the GST Act dated 07.08.2024 at Annexure-A, as well as sought for setting aside of the notice to a third person under Section 79(1)(c) at Annexure-B.

2.

It is the case of the petitioner that the order of adjudication at Annexure-A passed under Section 73 is an ex parte order. It is submitted that petitioner could not make out reply due to bona-fide reasons and accordingly, taking note that the tax has been recovered, the Court may take a lenient view in the matter, set aside the order and restore the matter to the stage of reply to show cause notice. HC-KAR NC: 2026:KHC:1512

3.

Learned Additional Government Advocate Sri. Hemakumar strenuously contends that notices have been served to the petitioner on the portal as well as by way of e-mail and the order cannot be described as an ex- parte order passed in violation of principles of natural justice. Reference is made to the notices stated to have been sent under the column reference of the adjudicating order.

4.

We are of the prima-facie view that the submission of learned AGA requires acceptance. However, taking note that the order is passed without any reply on merits of the respondent, it would be appropriate despite lapse on the part of the petitioner to afford one more opportunity for the petitioner to participate in the proceedings on merits. Accordingly, the order at Annexure-A is set aside and matter is remitted to the stage of reply to show cause notice. HC-KAR NC: 2026:KHC:1512

5.

Petitioner to appear before the respondent along with reply to the show cause notice on 28.01.2026. In light of lapse on part of the petitioner, petitioner to pay cost of Rs.10,000/- to the High Court Legal Services Committee. All contentions are kept open.

6.

Needless to state, in the event of failure of the petitioner to appear before the respondent on the date fixed, the indulgence extended would stand rescinded and the impugned order would stand revived. Accordingly, petition is disposed of. (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.