BharatTaxGST

The Additional Commissioner Of Central Tax vs. M/S Matha Exports

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WA/776/2026HC KarnatakaGSTCNR KAHC01016220202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. G VENKATESH, ADV

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Heard together (2 matters)

WA No. 776 of 2026
WP NO.23337/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:24629-DB WA No. 776 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 776 OF 2026 (T-RES) BETWEEN: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, BMTC BUILDING, BANASHANKARI, BENGALURU - 560 070. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX MYSURU AUDIT COMMISSIONERATE, BMTC BUILDING, BANASHANKARI, BENGALURU - 560 070. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. MATHA EXPORTS PROP: PRADEEP SOMASHEKAR WODEYAR, SON OF SOMASHEKAR S WODEYAR, AGED ABOUT 60 YEARS, NO. 213, VANAMALA, 9TH MAIN, 3RD STAGE, BEML LAYOUT, RAJARAJESHWARI NAGAR, BENGALURU – 560098. …RESPONDENT (BY SRI. G VENKATESH, ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.23337/2025 (T-RES) DATED Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24629-DB WA No. 776 of 2026 17.12.2025 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This Writ Appeal by the Revenue under Section 4 of the Karnataka High Court Act is directed against the learned Single Judge’s order dated 17.12.2025 in W.P.No.23337/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 24.05.2024. 2. This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed the Writ Appeals and restored the show cause notice and Orders in Original. The decision rendered therein would aptly apply to these appeals also. Since we HC-KAR NC: 2026:KHC:24629-DB have held that the consolidated/common show cause notice is permissible, we deem it appropriate to provide liberty to the respondent to file reply to the show cause notice impugned in the Writ Petition dated 24.05.2024. If the reply is filed within 4 weeks the proper officer shall consider the same on merits.

3.

Hence, the following:

ORDER (i) Writ Appeal is allowed.

(ii) The order of the learned single judge dated 17.12.2025 in W.P.No.23337/2025 is set aside.

(iii) The show cause notice dated 24.05.2024 is restored.

(iv) The respondent is provided four weeks time from the day this Order is uploaded on the website of this Court to file further reply to the show cause notice HC-KAR NC: 2026:KHC:24629-DB dated 24.05.2024. The proper officer shall consider the reply filed, if any, on merits.

(v) Costs made easy. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

MPK CT:bms List No.: 2 Sl No.: 0

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.