BharatTaxGST

M/S Spas Infrastructure PVT LTD. vs. The Assistant Commissioner Of Commercial Taxes

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WP/29802/2025HC KarnatakaGSTCNR KAHC01064029202510 February 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. VENKATANARAYANA G.M., ADVOCATEFor Respondent: SRI. HEMAKUMAR, AGA FOR R1 TO R3 AND R5; SRI MADANAN PILLAI, CGC FOR R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:8031 WP No. 29802 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 29802 OF 2025 (T-RES) BETWEEN: 1. M/S SPAS INFRASTRUCTURE PVT LTD., A COMPANY INCORPORATED (REPRESENTED BY SHRI BASANI JOSEPH KIRAN KUMAR REDDY, (DESIGNATED AS DIRECTOR OF THE COMPANY) SY NO. 270/271, GARDEN OF DELIGHTS, OPP RAMASHAKTHI MISSION COMPOUND, SHAKTHINAGAR, MANGALURU-575 016 EMAIL: KIRAN@POOJACRAFTEDHOMES.IN … PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1, DGSTO VANIJYA THERIGE BHAVANA MAIDAN ROAD, MANGALURU-575 001, 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (DGSTO) VANIJYA TERIGE BHAVANA, MAIDHAN ROAD MANGALORE - 575 001. Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:8031 WP No. 29802 of 2025 3. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-2, OFFICE OF THE JOINT COMMISSIONER COMMERCIAL TAXES (ENF), WEST ZONE, MANGALURU - 575 001. 4. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI - 110 001 5. STATE OF KARNATAKA THROUGH PRINCIPAL SECRETARY TO GOVERNMENT REVENUE DEPARTMENT (COMMERCIAL TAX) BENGALURU, KARNATAKA - 560 001. … RESPONDENTS (BY SRI. HEMAKUMAR, AGA FOR R1 TO R3 AND R5; SRI MADANAN PILLAI, CGC FOR R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE IMPUGNED ORDER IN FORM DRC-07 BEARING REF NO. ZD290625117731A DATED 30.06.2025 (ANNEXURE-A) ISSUED BY RESPONDENT NO. 1 AS BEING VOID, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE APART FROM BEING VIOLATIVE OF ARTICLES 14, 19(1)(g) AND 265 OF THE CONSTITUTION OF INDIA, AND TO CONSEQUENTLY SET ASIDE THE SAME AND/OR PASS SUCH FURTHER OR OTHER ORDER(S) AS THIS HON'BLE COURT MAY DEEM FIT AND PROPER IN THE CIRCUMSTANCES OF THE CASE AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:8031 WP No. 29802 of 2025

ORAL ORDER The petitioner has called in question the validity of the order at Annexure-'A' dated 30.06.2025 which is an order of adjudication passed under Section 73(9) read with Section 50, 122 of the KGST/CGST Act, 2017 ['the Act' for short].

2.

It is the case of the petitioner that the order passed is an ex-parte order and the Authority did not have the benefit of explanation by the petitioner.

3.

It is submitted that due to bona fide lapse, as the employee handling the affairs had left the Company, the petitioner was not aware of the necessity to make out a reply to the show cause notice.

4.

It is submitted that in light of the financial consequences flowing from the order, the petitioner would be given an opportunity to take its stand to the show cause notice so that interests of justice would be met. HC-KAR NC: 2026:KHC:8031

5.

Learned Additional Government Advocate appearing for the respondent submits that the order is an ex-parte order, but reasons for such order being passed is due to non-responsiveness of the petitioner itself.

6.

Taking note that the order impugned being an ex-parte order and assertion of the petitioner that it has sufficient grounds to make out a reply to the show cause notice and taking note of the consequences that visit the petitioner if the impugned order were allowed to remain, it would meet the ends of justice by setting aside the order at Annexure-'A' dated 30.06.2025 and remitting the matter to the stage of reply to the show cause notice.

7.

Accordingly, the order at Annexure-'A' dated 30.06.2025 is set aside and the matter is remitted to the stage of reply to the show cause notice.

8.

The petitioner shall appear before the respondent No.1 on 09.03.2026 without further notice. All contentions are kept open. HC-KAR NC: 2026:KHC:8031 Accordingly, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VGR

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.