M/S Srinivasa Enterprises vs. Assistant Commissioner Of Commercial Taxes - Karnataka High Court, 10 February 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:7858 WP No. 4095 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4095 OF 2026 (T-RES) BETWEEN: M/S SRINIVASA ENTERPRISES NO. 52, KARIHOBANAHALLI, ANDHRAHALLI MAIN ROAD, YESHWANTHPUR, HOBLI, BANGALORE- 560073. (REPRESENTED KANNAGHATTA BY PROPRIETOR ITS PUTTASWAMY GOWDA SRINIVAS, S/O PUTTA SWAMY GOWDA, AGED 39 YEARS) …PETITIONER (BY SRI. RAGHAVENDRA C R., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-065, 1ST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU- 560058 2. INDIAN BANK, 130, RAMAIAH COMPLEX, 1ST FLOOR, 100 FT ROAD, NEAR JALAHALLI CROSS BANGALORE - 560059 …RESPONDENTS Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:7858 WP No. 4095 of 2026 (BY SRI. HEMA KUMAR, AGA FOR R1) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR MANDAMUS OR WRIT IN THE NATURE OF CERTIORARI OR MANDAMUS, OR ANY OTHER WRIT OR ORDER OR DIRECTION CALLING FOR THE RECORDS RELATING TO ORDER-IN-ORIGINAL NO. ACCT/LGSTO-65/ADJ-80/2024-2025 DATED 27.08.2024, FOR THE FY 2019-20 ASSESSED BY THE RESPONDENT NO. 1, ENCLOSED AS ANNEXURE-A AND QUASH THE SAME, ALONG WITH CONSEQUENTIAL RELIEF AND PASS ANY OTHER WRIT, ORDER OR DIRECTION AS THIS HONBLE COURT MAY DEEM FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY., AND ETC. 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 Additional Government Advocate is directed to accept notice for the respondent.

The petitioner has called in question the validity of the order dated 27.08.2024 at Annexure-A, which is the order of Adjudication under Section 73(9) of the Karnataka Goods and Services Tax/Central Goods and Services Tax Act, 2017. 3. The case of the petitioner is that the order passed is an ex-parte order and the notices were not posted in the HC-KAR NC: 2026:KHC:7858 proper column of the portal. It is further submitted that the order of adjudication did not have the benefit of a reply by the petitioner. The counsel for the petitioner submits that they are in a position to demonstrate the difference between GSTR-3B vis-a-vis GSTR-7. Various documents have been produced along with the petition to demonstrate the same.

Taking note of the huge demand that is raised by, and the consequences that would visit, if the order is allowed to stand, it would be appropriate to afford one more opportunity to the petitioner to make out his stand on merits.

Accordingly, Order dated 27.08.2024 at Annexure-A is set aside. In light of setting aside of the order at Annexure A, the consequential summary of order at Annexure A1, Annexure-B and Annexure-C are also set aside. The matter is remitted to the respondent No.1 for fresh consideration, from the stage of reply to show cause notice.

In light of setting aside of the order of Annexure-A, the instruction to the petitioner’s banker by respondent No.1 requires to be withdrawn. The respondent No.1 to pass HC-KAR NC: 2026:KHC:7858 appropriate orders to give effect to the withdrawal of the bank attachment immediately upon receipt of proof of petitioner having paid 10% of the tax demand.

Accordingly, the petition is disposed of. All contentions are kept open. The petitioner to appear before respondent No.1 without notice on 26.02.2026. 8. Needless to state, if there is any default to appear on the date fixed, the indulgence granted by this court could stand rescinded. (S SUNIL DUTT YADAV) JUDGE HR List No.: 2 Sl No.: 25