M/S Claria Enterprises vs. Assistant Commissioner Of
Held
The Court disposed of the petition by allowing the petitioner to appear before the adjudicating authority and submit a reply to the show cause notices. The authority was directed to consider the reply and pass orders after providing a reasonable opportunity.
Facts
The petitioner challenged show cause notices issued under the CGST/KGST Act for various tax periods. The petitioner sought to quash these notices.
Key Issues
Whether the show cause notices issued were valid and whether the petitioner should be allowed to respond to them before the adjudicating authority.
Sections Cited
Section 74(1)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54614 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38377 OF 2025 (T-RES)
BETWEEN:
M/S CLARIA ENTERPRISES (A PROPRIETARY CONCERN) HAVING ITS OFFICE AT NO. 372/C DASHAMAPURA VILLAGE HAGARIBOMMANAHALLI, BELLARY-583 212. REPRESENTED BY ITS PROPRIETOR MRS. SHAJU KRISHNAN NAIR. …PETITIONER
(BY SRI. BHARATH KUMAR .V, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF) 19 SOUTH ZONE, BENGALURU HAVING OFFICE AT C/O OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE ROOM NO. 405, 4TH FLOOR, VTK 2 BUILDING RAJENDRANAGAR, KORAMANGALA BENGALURU-560 047. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) -4 DGSTO, 2ND FLOOR VANIJYA TERIGE BUILDING ROOM NO. 208 HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:54614 DEVARAJA URS EXTENSION DAVANAGERE-577 006. …RESPONDENTS
(BY SRI
The judgment continues below.
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