BharatTaxGST

M/S United Timber And Plywood vs. The State Of Karnataka

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WP/37554/2025HC KarnatakaGSTCNR KAHC01080700202516 December 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. SYED JAFFER MOHIYUDDIN, ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:54068 WP No. 37554 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37554 OF 2025 (T-RES) BETWEEN: M/S UNITED TIMBER AND PLYWOOD, REPRESENTED BY ITS DIRECTOR MOHAMMED ZAKHI O. R/AT. SURVEY NO. 130, AEMAN SAW MILL, BALA HALLI, GIRI ROAD, CHIKKAMAGALURU, MYSURU (MYSORE) – 5771 02. KARNATAKA GOODS AND SERVICE TAX ACT, 2017 …PETITIONER (BY SRI. SYED JAFFER MOHIYUDDIN, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU – 560 001 2. ASST. COMMISSIONER OF COMMERCIAL TAX, LOCAL GOODS AND SERVICE TAX, OFFICE 250, NEAR ZP, OPP. RTO OFFICE, JYOTHI NAGAR, CHIKAMAGALURU – 577 102 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE UNDER SEC 73(1) OF THE CGST ACT - 2017 IN FORM GST DRC-01 IN RULE 100(2) AND 142(1)(a) BEARING NO. ACCT/LGSTO-250/DRC-01/3B-2A/T 2370/2024-25, DATED 24/09/2025 FOR THE YEAR 2021-2022, ISSUED BY THE RESPONDENT NO.02 PRODUCED AT ANNEXURE-D AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54068 WP No. 37554 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“1. This Hon’ble Court be pleased to set aside the Show Cause Notice under section 73(1) of the CGST Act – 2017 in form GST DRC-01 in Rule 100(2) and 142(1)(a) bearing No.ACCT:LGSTO-250/DRC-01/3B- 2A/T 2370/2024-25, dated 24.09.2025 for the year: 2021-2022, issued by the Respondent No.2 produced at Annexure-D.

2.

This Hon’ble Court be pleased to set aside the notice for intimating discrepancies bearing No.ACCT:LGSTO-250/CKM/ASMT-10/4663/2024-25, dated 18.02.2025, for the year 2022-2023, issued by the Respondent No.2 produced at Annexure-E.

3.

This Hon’ble Court be pleased to set aside the notice for intimating under section 74(1), in rule 142(1A), bearing No.CTO(LGSTO-250) CKM/GST ADJ(74)- 10/2024-25, dated 11.04.2025, for the year 2023- 2024, issued by the Respondent No.2 produced at Annexure-F.

4.

This Hon’ble court may be pleased to allow the petitioner to repay the excess ITC of Rs.73,92,150/- to HC-KAR NC: 2025:KHC:54068 the respondent no.2 within the next one year from the date of orders.

5.

And direct the Respondent No.2 for change of address of the petitioner’s business as per his request to a fresh place of business.

6.

And to pass any other orders that this Hon’ble Court deems fit in the present facts and circumstances of this case in the interest of justice.”

2.

After arguing the matter for some time, learned counsel for the petitioner on instructions submits that the petitioner would appear before respondent No.2 on 02.02.2026 and submit his reply to the Show Cause Notice dated 24.09.2025 at Annexure-D, Notice for intimating discrepancies dated 18.02.2025 at Annexure-E and Notice for intimating dated 11.04.2025 at Annexure-F along with relevant documents and respondent may be directed to consider the same and proceed further in accordance with law.

3.

The aforesaid submission is placed on record.

4.

In view of the aforesaid submission, the petition deserves to be disposed of by issuing certain directions.

5.

In the result, I pass the following: HC-KAR NC: 2025:KHC:54068 ORDER

i) The petition is hereby disposed of. ii) Petitioner is directed to appear before respondent No.2 on 02.02.2026 without awaiting further notice from respondent No.2. iii) Liberty is reserved in favour of the petitioner to submit reply along with documents to the impugned Show Cause Notices, which shall be considered in accordance with law and proceed further in accordance with law. iv) Liberty is reserved in favour of the petitioner to make a request for change of address, which shall be considered by the respondent in accordance with law. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 39

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.