M/S Lubna Steel Traders vs. The Commissioner Of Commercial Tax

WP/37661/2025HC KarnatakaGSTCNR KAHC01081520202519 December 2025Bench: S.R.KRISHNA KUMAR5 pages

For Petitioner: SRI. NADEEM AHMED, FOR SMT.BHARGAVI.S.V, ADVOCATESFor Respondent: SRI. K. HEMA KUMAR, AGA

AI SummaryAllowed

Held

The Court set aside the ex-parte adjudication order and remitted the matter back to the respondent. The petitioner was granted an opportunity to submit a reply to the show cause notice and contest the proceedings.

Facts

The petitioner did not submit a reply to notices issued under GST ASMT-10 and DRC-01A, nor to a show cause notice under Section 74(1). Consequently, an ex-parte adjudication order was passed. The petitioner claimed non-receipt of notices due to bonafide reasons.

Key Issues

Whether the ex-parte adjudication order passed without the petitioner's reply and participation is sustainable, and if the petitioner should be granted an opportunity to contest the proceedings.

Sections Cited

Section 61, Section 74(1), Section 74(9)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:54663 WP No. 37661 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37661 OF 2025 (T-RES) BETWEEN: M/S LUBNA STEEL TRADERS 20/2, CV ROAD, BANNIMANTAP INDUSTRIAL AREA, MYSURU – 570 001. REP BY- ITS PROPRIETOR AKBAR PASHA. …PETITIONER (BY SRI. NADEEM AHMED, FOR SMT.BHARGAVI.S.V, ADVOCATES) AND: 1. THE COMMISSIONER OF COMMERCIAL TAX VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BANGALORE – 560 009. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-190, SHESHADRI BHAVAN, DEWANS ROAD MYSORE-570 024. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 17.06.2023 PASSED BY THE R2 VIDE ANNX-B.

WAS MADE THEREIN AS UNDER: CHANDANA B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC

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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.