M/S Arboreal Bioinnovations Private Limited vs. State Of Karnataka
Held
The Court quashed the adjudication order and restored the proceedings for reconsideration. It directed the authorities to examine whether the Rule 88C proceedings concluded favorably for the petitioner and if Section 73 proceedings could be sustained thereafter.
Facts
The petitioner challenged an adjudication order under Section 73 of the GST Act, alleging improper service of the show cause notice and that proceedings under Rule 88C had concluded in their favor. A significant portion of the tax amount had already been recovered.
Key Issues
Whether the show cause notice was properly served and if the adjudication proceedings under Section 73 were sustainable after favorable conclusion of proceedings under Rule 88C.
Sections Cited
Section 73, Section 79, Rule 88C
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010531742026 NC: 2026:KHC:45748 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24195 OF 2026 (T-RES) BETWEEN:
M/S ARBOREAL BIOINNOVATIONS PRIVATE LIMITED (A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 2013) NO.34/9, 34/10, MAHIMAPUR VILLAGE, THYAMAGONDLU HOBLI, NELAMANGALA TALUK, BENGALURU RURAL, KARNATAKA-562123 REPRESENTED BY ITS DIRECTOR, MS. SWATI PANDEY …PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE) AND:
STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001. 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010531742026 NC: 2026:KHC:45748 VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXE
The judgment continues below.
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