Kiran Constructions vs. The Assistant Commissioner
Held
The Court quashed the adjudication order and restored the proceedings. This was to allow the petitioner an opportunity to respond to the show cause notice and present reconciliation details, subject to certain terms.
Facts
The petitioner challenged an adjudication order under GST. The order was passed due to a mismatch between GSTR-3B and GSTR-7 returns, allegedly caused by the petitioner's auditor failing to inform them of scrutiny and show cause notices.
Key Issues
Whether the petitioner should be granted an opportunity to respond to the show cause notice and present their case, given the alleged oversight by their auditor and potential justification for the return mismatch.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010533262026 NC: 2026:KHC:44197 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24310 OF 2026 (T-RES)
BETWEEN:
KIRAN CONSTRUCTIONS A PROPRIETORSHIP CONCERN HAVING ITS OFFICE AT IYYANAHALLI, 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 SRI.K. HEMA KUMAR., AGA) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010533262026 NC: 2026:KHC:44197 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER BEARING NO. ACCT/LGSTO-153/DRC-7/ TDS R7-3B /2020-21/147/2024-25 DATED 30.01.
The judgment continues below.
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