BharatTaxGST

M/S Vijayalakshmi Marketing vs. The Assistant Commissioner Of Commercial Taxes.

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WP/13957/2026HC KarnatakaGSTCNR KAHC01030023202609 June 2026Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. PRAKASH D., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:28126 WP No. 13957 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13957 OF 2026 (T-RES) BETWEEN: M/S VIJAYALAKSHMI MARKETING (A PARTNERSHIP CONCERN WITH GSTIN, 29AAEFV2801N1ZV) NO. 2,3,4, 1ST CROSS, KALASIPALAYAM NEW EXTENSION, BENGALURU 560 002. (REP. BY ITS PARTNER NATARAJAN RAJANBABU, S/O. NATARAJAN, AGED ABOUT 53 YEARS) …PETITIONER (BY SRI. PRAKASH D.,ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES., COMMERCIAL TAXES, (AUDIT)-3.5, DGSTO-3, TTMC BUILDING, 2ND FLOOR, B BLOCK, SHANTHI NAGAR, BANGALORE 562 027. …RESPONDENT (BY SRI. K. HEMAKUMAR, AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:28126 WP No. 13957 of 2026 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION

ORDER PASSED UNDER SECTION 73(9) OF THE CGST/KGST ACT DATED 10.12.2025 AT ANNEXURE -F; B. QUASH THE IMPUGNED RECTIFICATION ORDER BEARING NO. ACCT(A)- 3.5/ADJ/RECT/2026-27 DATED 17.03.2026 PRODUCED AT ANNEXURE-G1; DECLARE THAT THE IMPUGNED PROCEEDINGS INITIATED PURSUANT TO AUDIT UNDER SECTION 65 OF THE CGST/KGST ACT, INCLUDING THE SHOW CAUSE NOTICE IN FORM DRC -01 DATED 16.09.2025 AT ANNEXURE-D AS WITHOUT JURI ICTION AND LIABLE TO BE SET ASIDED.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner has called in question the Adjudication Order under Section 73(9) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 [for short, ‘the Act’] and the rejection of the application for rectification vide proceedings dated 17.03.2026 [Annexure-G1]. HC-KAR NC: 2026:KHC:28126

2.

The petitioner seeks this Court's intervention on the short ground viz., that the petitioner, who has a cardiac condition and who has been frequently hospitalized even prior to the Show Cause Notice dated 16.09.2025, was hospitalized in October, 2025 and therefore he could not respond to the Show Cause Notice resulting in the impugned order dated 10.12.2025 [Annexure-F].

3.

Sri D. Prakash, the learned counsel for the petitioner, and Sri K. Hema Kumar, the learned Additional Government Advocate for the respondent, are heard. On perusal of the records, this Court must observe that the petitioner is discharged in October 2025 after another instance of hospitalization and the doctors have referred to his condition as critical condition and earlier attempts were not completely to the petitioner's benefit. HC-KAR NC: 2026:KHC:28126

4.

This Court is persuaded to opine that the petitioner is bona fide in offering the reasons and therefore there must be interference quashing both the Adjudication Order and the proceedings refusing rectification with liberty to the respondent to show cause to the Notice dated 16.09.2025. Hence, the following: ORDER The petition is allowed quashing the Adjudication Order dated 10.12.2025 [Annexure-F] and the Rectification Order dated 17.03.2026 [Anexure-G1] with liberty to the respondent to file reply within four [4] weeks from the date of receipt of a copy of this order. (B M SHYAM PRASAD) JUDGE SA Ct:sr

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.