BharatTaxGST

The Commissioner Of Central Tax vs. M/S Aditya Associates

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WA/671/2026HC KarnatakaGSTCNR KAHC01013805202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. PRANAY SHARMA, ADV

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Heard together (2 matters)

WA No. 671 of 2026
WP NO.36814/2025

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:24627-DB WA No. 671 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. 671 OF 2026 (T-RES) BETWEEN: 1. THE COMMISSIONER OF CENTRAL TAX SOUTH DIVISION 4, 7TH FLOOR, C WING KENDRIYA SADAN KORAMANGALA, BENGALURU-560034. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAXES SOUTH DIVISION-4, 7TH FLOOR, C WING KENDRIYA SADAN, KORAMANGALA, BENGALURU-560034. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX 5TH FLOOR, C.R. BUILDING ANNEXE, BENGALURU SOUTH COMMISSIONERATE QUEENS ROAD, BENGALURU-560001. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. ADITYA ASSOCIATES A PROPRIETORSHIP FIRM REP. BY SHRI. L PRAVEEN KUMAR HAVING OFFICE AT MF 10/6, 1ST MAIN, BTM LAYOUT, 2ND STAGE, BANGALORE-560076 GSTIN 29AILPP7752M1ZA …RESPONDENT (BY SRI. PRANAY SHARMA, ADV.) Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24627-DB WA No. 671 of 2026 THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE LEAREND SINGLE JUDGE IN WP NO.36814/2025 (T-RES) DATED 17.12.2025 AND B. PASS SUCH OTHER SUITABLE ORDERS AS HONBLE 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.36814/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 26.09.2023, Summary of Order dated 26.08.2025 and Order-in-Original dated 25.08.2025. 2. This Court by judgment dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed HC-KAR NC: 2026:KHC:24627-DB 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 have held that the consolidated/common show cause notice is permissible, and since the Orders-in-Original impugned in the impugned Writ Petition was quashed in pursuance to the common show cause notice under Section 74 of the Act, we deem it appropriate to provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such appeal is filed within the time granted hereinabove, HC-KAR NC: 2026:KHC:24627-DB the appellate authority shall consider the same on merits without raising the plea of limitation.

3.

Hence, the following:

ORDER (i) Writ appeal is allowed.

(ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.36814/2025 is set aside.

(iii) The Order-in-Original dated 25.08.2025 is restored and show cause notice dated 26.09.2023 also stands restored.

(iv) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal.

(v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation. HC-KAR NC: 2026:KHC:24627-DB (vi) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above.

. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

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

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