BharatTaxGST

M/S Activeiq Private Limited vs. The Assistant Commissioner Of Commercial Taxes

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WP/9748/2026HC KarnatakaGSTCNR KAHC01021527202601 April 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. ARUNACHALAM S., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI., HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:17830 WP No. 9748 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9748 OF 2026 (T-RES) BETWEEN: M/S. ACTIVEIQ PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THECOMPANIES ACT, HAVING ITS REGISTERED OFFICE AT KNO1519/30/88, 115, MULTI DIAMOND APARTMENT, 6TH CROSS, BALAJI LAYOUT, KODIGEHALLI, BENGALURU - 560 092, REPRESENTED BY ITS DIRECTOR MR. PRAFULL GOYAL. …PETITIONER (BY SRI. ARUNACHALAM S., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-152, OFFICE AT NO.80/08, SAMAYA TOWERS, TATA NAGAR MAIN ROAD, BENGALURU - 560 092. …RESPONDENT (BY SMT. JYOTHI M. MARADI.,HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30.12.2025 BEARING NO. CTO/LGSTO-152/DRC 07/EXPORT/2025-26 PASSED UNDER Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17830 WP No. 9748 of 2026 SECTION 73(9) OF THE KARNATAKA GOODS AND SERVICES TAX/ CENTRAL GOODS AND SERVICES TAX, 2017 BY RESPONDENT ANNEXED HEREWITH AS ANNEXURE-A AND TO REMAND THE MATTER FOR RE-CONSIDERATION IN ACCORDANCE WITH LAW THEREBY AFFORDING THE PETITIONER AN OPPORTUNITY TO ESTABLISH ITS BONAFIDES. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER Learned High Court Government Pleader accepts notice for the respondent.

2.

The petitioner has challenged the validity of the order of adjudication at Annexure-A. It is submitted that the order of adjudication is in-effect an ex-parte order without benefit of any reply by the petitioner to the show-cause notice. It is further submitted that the petitioner did not avail of the opportunity of personal hearing. It is contended that the petitioner would meet the grounds made out in the show-cause notice, if opportunity is given and the order may be set aside and HC-KAR NC: 2026:KHC:17830 the matter be remitted to the stage of reply to show-cause notice.

3.

Perused the order of adjudication at Annexure- A. The order passed is in-effect an ex-parte order without benefit of any reply of the petitioner to the show-cause notice on merits, though there is a communication by the petitioner in the form of reply letter dated 12.10.2025, however, the said communication does not touch the grounds made out in the show-cause notice.

4.

Having noticed the order being passed on the material available with the respondent, it would be appropriate to put the petitioner on terms and remit the matter back to the stage of reply to show-cause notice by setting aside the order at Annexure-A.

5.

Accordingly, the order at Annexure-A is set aside. Matter is remitted to the stage of reply to show-cause notice. The petitioner to present himself HC-KAR NC: 2026:KHC:17830 before the respondent without further notice on 04.05.2026. All contentions on merits are kept open.

6.

Needless to state, if the petitioner fails to avail the opportunity on the date fixed, the indulgence granted by this Court would stand withdrawn. Petitioner to pay a cost of Rs.10,000/- to the Karnataka Advocates Clerks Benevolent Trust, High Court Building, Bengaluru. Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE MCR

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.