M/S Sharada Enterprises vs. The Commissioner Of Commercial Taxes

WP/37211/2025HC KarnatakaGSTCNR KAHC01080196202518 December 2025Bench: S.R.KRISHNA KUMAR6 pages

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

AI SummaryRemanded

Held

The High Court set aside the adjudication and appellate orders, remitting the matter back to the original authority. The petitioner was granted an opportunity to submit their reply to the show-cause notice.

Facts

The petitioner failed to submit a reply to a show-cause notice issued under Section 73 of the CGST/KGST Act. Consequently, an adjudication order was passed, which was later upheld by the appellate authority. The petitioner then approached the High Court, claiming bonafide reasons for their inability to respond.

Key Issues

Whether the petitioner was afforded adequate opportunity to contest the proceedings and if bonafide reasons exist for non-compliance.

Sections Cited

Section 73, Section 73 (9), Section 107(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37211 OF 2025 (T-RES) BETWEEN: M/S SHARADA ENTERPRISES, J.M.J TALKIES ROAD, KELAPETE, KOPPA, KARNATAKA 577 126 REP. BY ITS PROPRIETOR, SRI BALAKRISHNA KAMATH U K. …PETITIONER (BY SRI NADEEM AHMED, ADVOCATE FOR SMT. BHARGAVI S V, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYATHERIGE BHAVAN, GANDHINAGAR, BENGALURU-560 009. 2. THE COMMERCIAL TAX OFFICER, SGSTO-222, TARIKERE, TARIKERE-577 228. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (A), MALNAD DIVISION, SHIVAMOGGA-577 201. …RESPONDENTS (BY SRI K HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (1) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE ADJUDICATION

DATED 30.12.2023 PASSED BY 2ND RESPONDENT VIDE NO. CTO/GSTSO-222/TKE/SEC-73/T-3189/23-24, AND THE DRC-07 BEARING REF NO. ZD291223101657H, ISSUED BY 2ND RESPONDENT IS HEREWITH EN

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