BharatTaxGST

M/S Diya Consulting Services vs. Assistant Commissioner Of Commercial Taxes

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WP/37567/2025HC KarnatakaGSTCNR KAHC01080214202517 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. BHARATHRAJ J., ADVOCATEFor Respondent: SRI. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:9539 WP No. 37567 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 37567 OF 2025 (T-RES) BETWEEN: 1. M/S DIYA CONSULTING SERVICES (VENKAT CONSULTING SERVICES) GROUND FLOOR, 276/141, 9TH MAIN, PIPELINE ROAD, VIJAYANAGAR, BENGALURU-560 040 GSTIN: 29AAGFD1438B1ZT PRESENTLY M/S DIYA CONSULTING SERVICES (VENKAT CONSULTING SERVICES) NO.11, 1ST FLOOR, 20TH CROSS ROAD, OPP. TO VIJAYA NETRALAYA, MALAGALA, BENGALURU-560 091 REPRESENTED BY ITS PARTNER MR VENKATESH B H GSTIN: 29AAGFD1438B1ZT … PETITIONER (BY SRI. BHARATHRAJ J., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICES TAX OFFICE-72, ADICHUNCHANGIRI MUTT BUILDING, 3RD FLOOR, MANUVANA, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:9539 WP No. 37567 of 2025 VIJAYANAGARA, BENGALURU-560 040 … RESPONDENT (BY SRI. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO 1. ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE ORDER BEARING NO.ACCT/LGSTO-072/DRC- 07/2024-25, ORDER OF ADJUDICATION PASSED UNDER SECTION 74(9) AND 50 KGST ACT, 2017, READ WITH RULE 142 AND CONCURRENT PROVISIONS OF THE CGST ACT, 2017 AND THE IGST) ACT, 2017 FOR THE TAX PERIOD 2017-18 (JULY 2017 TO MARCH 2018 DATED 31.01.2025 ANNEXURE -A AND THE ENDORSEMENT ISSUED BY THE RESPONDENT REJECTING THE RECTIFICATION APPLICATION U/S 161 OF THE KGST/CGST ACT 2017 29.08.2025 ANNEXURE-D BEARING NO.ACCT/LGSTO-072/2025-2026 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

ORAL ORDER

Petitioner has sought for setting aside of the order of adjudication at Annexure-A.

2.

It is noticed that the Authority has initiated proceedings under Section 74 of the Karnataka Goods and Services Tax Act, 2017 and passed an adjudicating order as well as an order of penalty. However, it is apparent HC-KAR NC: 2026:KHC:9539 from the records that the petitioner has not taken any stand on merits by way of reply to the show cause notice.

3.

Petitioner submits that the matter may be remitted for fresh consideration to the stage of reply to show cause notice. It is further submitted that the entirety of the tax liability has been paid.

4.

Learned Additional Government Advocate submits that in light of the order being an ex-parte order and petitioner having paid the entirety of tax demand, the Court may pass appropriate orders as regards his request.

5.

Taking note of the assertion that the petitioner has paid the entirety of tax demand which contention remains un-controverted, in the peculiar facts of the case, while noticing that the proceedings have culminated in an ex-parte order, the order at Annexure-A is set aside and the matter is remitted to the stage of reply to the show cause notice. HC-KAR NC: 2026:KHC:9539

6.

Petitioner to appear before the respondent without further notice on 02.03.2026. All contentions are kept open. The tax that is paid needless to state would be subject to orders to be passed in the proceedings now directed to be resumed from the stage of reply to the show cause notice.

7.

Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP

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.