BharatTaxGST

M/S. Best Corrugators vs. Union Of INDIA

Original PDF →
WP/12655/2024HC KarnatakaGSTCNR KAHC01022582202407 January 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. ARAVINDA S.N., ADVOCATEFor Respondent: SMT. SWATI L KAMAT., CGC FOR R1; SRI AKASH B. SHETTY, ADVOCATE FOR R2 TO R4

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:820 WP No. 12655 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 12655 OF 2024 (T-RES) BETWEEN: 1. M/S. BEST CORRUGATORS (PARTNERSHIP CONCERN) REPRESENTED BY ITS MANAGING PARTNER, SRI K.V. ANANTHASHAYANA S/O K.V. VISHWESHWARAIAH, AGED ABOUT 59 YEARS, BUSINESS PLACE AT #131/A, RBI ROAD, BELAGOLA INDUSTRIAL, METAGALLI, MYSURU - 570 016. … PETITIONER (BY SRI. ARAVINDA S.N., ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. 2. PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, KARNATAKA P.B. NO.5400, Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:820 WP No. 12655 of 2024 C.R.BUILDING, QUEENS ROAD, BANGALORE - 560 001. 3. CGST COMMISSIONER OF CENTRAL TAX (CGST) COMMISSIONERATE, (FORMERLY, THE COMMISSIONER OF CENTRAL EXCISE, MYSORE) SIDDARTH NAGAR MYSORE - 570 011. 4. THE DEPUTY/ASST COMMISSIONER OF CENTRAL EXCISE, BANNIMANTAP DIVISION, S1 AND S2, VINAYA MARGA, SIDDHARTHANAGARA, MYSORE - 570 011. … RESPONDENTS (BY SMT. SWATI L KAMAT., CGC FOR R1; SRI AKASH B. SHETTY, ADVOCATE FOR R2 TO R4) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH SCN ISSUED BY THE R4, ANNEXURE-K (SCN) DTD 27.03.2024 AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:820 WP No. 12655 of 2024

ORAL ORDER The present petition has been filed calling in question the validity of show-cause notice at Annexure-K dated 27.03.2024. The petitioner submits that there has been adjudication as regards his assessment for the Financial Year 2017-18 as per the order at Annexure-H dated 26.12.2023 and the order of the Assistant Commissioner of Commercial Taxes, Local Goods and Service Tax enclosed at Annexure-H.

2.

It is stated that for the same tax period 2017-18, notice was issued by the Central Tax Department and such notice for the same period for which the State Authorities have already adjudicated does not arise and such proceedings are without juri iction.

3.

Learned Counsel Sri.Akash B. Shetty appearing for the Central Tax Department submits that the contention raised by the petitioner cannot be controverted. HC-KAR NC: 2026:KHC:820 WP No. 12655 of 2024

4.

Taking note of the adjudicating order at Annexure-H and the stand of the learned counsel for the Central Tax Department, show-cause notice at Annexure-K is set aside.

5.

It is further submitted that certain documents have been collected by the Central Tax Authorities pursuant to the show-cause notice which needs to be returned to the petitioner. The respondent Central Tax Authorities to verify and if there are any documents collected from the petitioner, the same may be returned to him.

6.

Accordingly the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE NP

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.