Kiran Constructions vs. The Assistant Commissioner Of
Held
The Court quashed the adjudication order, restoring the proceedings to the respondent. This was to allow the petitioner an opportunity to respond to the show cause notice and provide reconciliation documents.
Facts
The petitioner's GST adjudication order was challenged due to a mismatch between GSTR-3B and GSTR-7 returns. The petitioner claimed the mismatch was due to delayed payments from government agencies and their auditor's failure to inform them of notices.
Key Issues
Whether the petitioner should be granted an opportunity to respond to the show cause notice and provide reconciliation for the mismatch in GST returns, despite not availing statutory remedies.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010533232026 NC: 2026:KHC:44615 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24164 OF 2026 (T-RES)
BETWEEN:
KIRAN CONSTRUCTIONS A PROPRIETORSHIP CONCERN HAVING ITS OFFICE AT IYYANAHALLI, DODDABALLAPURA, BENGALURU RURAL - 561 204 REPRESENTED BY ITS PROPRIETOR, SHRI R KIRAN KUMAR.
…PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-153 DODDABALLAPURA 2ND FLOOR, SRI BALAJI ARCADE, GANGADHARPURA, DODDABALLAPURA - 561 203
…RESPONDENT (BY SMT. MALAVIKA PRASAD., HCGP) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010533232026 NC: 2026:KHC:44615 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER BEARING NO. ACCT/LGSTO-153/T NO./2021- 22/DRC-07/BIFA-R7/3B/198/2025-26 DATED 24.11.2025 P
The judgment continues below.
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