BharatTaxGST

M/S.R.R. Construction vs. Assistant Commissioner

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WP/35413/2025HC KarnatakaGSTCNR KAHC01075769202528 November 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. PRAKASH D, ADVOCATEFor Respondent: SRI.K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:49684 WP No. 35413 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.35413 OF 2025 (T-RES) BETWEEN: M/S. R.R.CONSTRUCTION (A PROPRIETORSHIP CONCERN REGISTERED UNDER THE PROVISION OF CGST/SGST ACT, 2017) 2ND FLOOR, 12TH MAIN, CQAL LAYOUT NO.69/201, BEHIND GANESH TEMPLE SHANKARANAGARA BENGALURU – 560 092. (REPRESENTED BY ITS PROPRIETOR KANZU RAMACHANDRA RAJU S/O SUBBARAJU KANZU AGED ABOUT 59 YEARS) …PETITIONER (BY SRI. PRAKASH D, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAX, LGSTO-152 NO.80/80, SAMAYA TOWERS, TATA NAGAR MAIN ROAD BENGALURU – 560 092. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.5 DGSTO-2, NO.642, 2ND FLOOR, POINEER PLAZA, KENCHENA HALLI MAIN ROAD NEAR GOPALAN MALL RAJA RAJESHWARI NAGAR BENGALURU – 560 098. …RESPONDENTS (BY SRI.K. HEMA KUMAR, AGA) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49684 WP No. 35413 of 2025 NOTICE NO.ACCT/LGSTO-152/DRC-01/2024-25/SI.NO.143 DATED 30.05.2024 ANNEXURE - A BY THE RESPONDENT NO.1 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs: “(a) Quash Show Cause Notice No.ACCT/LGSTO- 152/DRC-01/2024-25/Sl.No.143 dated 30.05.2024 ANNEXURE - "A" by the Respondent No.1. (b) Quash the impugned adjudication order (No. ACCT (LGSTO-152)/DRC-07/ORDER-U/s.73/2024-25) dated 23.08.2024 at ANNEXURE - "A1" passed by Respondent No. 1. (c) Quash Garnishee order in FORM No.ACCT/LGSTO-152/DRC-13/2025-26/878 dated 30.07.2025 at Annexure-“D” issued by Respondent No.1. (d) To pass such other order, make such other direction or writ as this Hon'ble High Court may deem fit and appropriate in the facts and circumstances of the case, and in the interests of justice.”

2.

Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:49684

3.

A perusal of the material on record will indicate that on 23.08.2024, the 1st respondent passed an adjudication order against the petitioner. Subsequently on 26.08.2024, the 2nd respondent passed one more adjudication order against the very same petitioner in relation to the very same assessment year / tax period, which has been challenged by the petitioner and pending before the Appellate Authority. In pursuance of aforesaid first adjudication order dated 23.08.2024, the 1st respondent issued a Garnishee notice dated 30.07.2025 and as such, the petitioner is before this Court by way of the present petition.

4.

A perusal of the material on record and aforesaid facts and circumstances will indicate that having passed one more adjudication order on 26.08.2024, which is pending in appeal, the impugned first adjudication order pursuant to which the impugned Garnishee notice was issued cannot survive and the same deserves to be quashed.

5.

In the result, I pass the following: ORDER

(i) The petition is hereby allowed. HC-KAR NC: 2025:KHC:49684 (ii) The impugned Show Cause Notice, order and the notice at Annexures – A, A1 and D dated 30.05.2024, 23.08.2024 and 30.07.2025, respectively, issued / passed by 1st respondent are hereby quashed. (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 2 Sl No.: 54

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.