BharatTaxGST

M/S. J K Associates vs. The State Of Karnataka

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WP/4954/2026HC KarnatakaGSTCNR KAHC01010858202603 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. SATHYANARAYANA T. R., ADVOCATEFor Respondent: SRI. K HEMA KUMAR, AGA FOR R1 AND R3; SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:12851 WP No. 4954 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4954 OF 2026 (T-RES) BETWEEN: M/S. J. K. ASSOCIATES, REGISTERED UNDER KGST ACT, 2017, GSTIN 29AKLPB03141Z2, NO.463, 17TH CROSS, 11TH B MAIN, 5TH BLOCK, JAYANAGAR, BENGALURU-560027, REPRESENTED BY ITS DESIGNATED PROPRIETOR, SRI. MEKANAGADDE KUSHALAPPA BAGAVAN, AGED ABOUT 44 YEARS, RESIDING AT NO.463 JAYANIVAS, 17TH CROSS, 11TH B MAIN ROAD, 5TH BLOCK, JAYANAGAR, BENGALURU SOUTH, PO JAYANAGAR, DIST. BENGALURU, KARNATAKA-560041. …PETITIONER (BY SRI. SATHYANARAYANA T. R., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAX, VIDHANA SOUDHA, BANGALORE-560001. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12851 WP No. 4954 of 2026 2. DEPARTMENT OF GOODS AND SERVICE TAX, KALIDASA ROAD, VANIJYA THERIGE KARYALAYA, GANDHI NAGARA, BENGALURU - 560009, REP. BY ITS COMMISSIONER. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-3.2, DGSTO-3, 2ND FLOOR, TTMC B BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU-560027. …RESPONDENTS (BY SRI. K HEMA KUMAR, AGA FOR R1 AND R3; SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER WHICH IS ANNEXED AS ANNEXURE-A DATED 29.06.2024 WHICH WAS PASSED UNDER SECTION 73(9) OF THE CGST/SGST ACT, 2017 BEARING REFERENCE NO. ZD290624138577V AND ALSO BY REMANDING BANK FOR THE FRESH ADJUDICATING PROCEEDINGS BEARING NO. ADJU-146/ACCT(A)-3.2/2023-24 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:12851 WP No. 4954 of 2026

ORAL ORDER The petitioner has called in question the validity of the order at Annexure-A which is the Order-in-Original. The authority has proceeded on the premise of difference in tax amount as noticed between GSTR-9 and GSTR-3B. The authority has recorded a finding that the petitioner was entitled to pay differential tax liability. The authority has also noticed excess claim of ITC and GSTR-3B, when compared with the declaration in GSTR-2A.

2.

Learned counsel for the petitioner would submit that non-filing of reply and non-participating in personal hearing is due to bona-fide reasons. It is further submitted that if opportunity is granted, the petitioner would demonstrate with material that the difference as noticed between GSTR-3B and GSTR-2A does not exist.

3.

Perused the order at Annexure-A. It is noticed that the order passed is an ex-parte order that is without benefit of reply to the show-cause notice by the petitioner. HC-KAR NC: 2026:KHC:12851 WP No. 4954 of 2026

4.

The petitioner's assertion that the lapse is due to bona-fide reasons may be accepted and petitioner may be afforded an opportunity to take their stand in writing by way of reply to the show-cause notice by putting the petitioner on terms.

5.

Accordingly, the order at Annexure-A is set aside. Matter is remitted to the stage of reply to show- cause notice. Petitioner to appear before respondent No.3 without further notice on 07.04.2026. Petitioner to pay 10% of the demand of tax before 07.04.2026. 6. Needless to state, if the petitioner is absent on the said date and does not avail the opportunity, the indulgence granted by this Court would stand revoked.

7.

Accordingly, petition is disposed of. All contentions are kept open. (S SUNIL DUTT YADAV) JUDGE MCR

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.