BharatTaxGST

M/S. Sbr Group vs. State Of Karnataka

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WP/35676/2024HC KarnatakaGSTCNR KAHC01073414202404 July 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SMT. LAKSHMI MENON, ADVOCATEFor Respondent: SRI. JYOTHI.M.MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:24235 WP No. 35676 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 35676 OF 2024 (T-RES) BETWEEN: M/S. SBR GROUP HAVING ITS REGISTERED OFFICE AT NO.24/5, OPP SHELL PETROL PUMP, KADUGODI, HOSAKOTE MAIN ROAD, SEEGEHALLI, WHITEFIELD, BENGALURU – 560 067 REPRESENTED BY ITS PARTNER SHRI. T. VENUGOPAL …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND: 1. STATE OF KARNATAKA FINANCE DEPARTMENT, II FLOOR, VIDHANA SOUDHA, BENGALURU - 560 001 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT-5.8 DIRECTORATE OF GOODS AND SERVICE TAX, OFFICE OF DGSTO-05, BENGALURU – 560 047, KARNATAKA. 3. COMMISSSIONER OF COMMERICIAL TAXES DEPARTMENT OF OMMERICIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24235 WP No. 35676 of 2024 VANIJYA THERIGE KARYALAYA, BENGALURU, KARNATAKA – 560 009. …RESPONDENTS (BY SRI. JYOTHI.M.MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED SHOW CAUSE NOTICE BEARING REFERENCE NO. ACCT/AUDIT-5.8/DGSTO-08/ADJUDICATION /T.NO.131/SCN/2024-25 DTD,. 27.05.2024 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Learned HCGP accepts notice for respondent Nos.1 to 3. 2. The petitioner is before this Court seeking for the following reliefs: a) “Issue the writ of Certiorari or in the nature of Certiorari to quash and set aside the impugned show cause notice bearing reference No.ACCT/AUDIT-5.8/DGSTO-08/ADJUDICATION /T.NO.131/SCN/2024-25 dated, 27.05.2024 issued by Respondent No.

2.

No.1 (Annx-F).

b) Issue the writ of Certiorari or in the nature of Certiorari to quash and set aside the impugned the Order -In-Original bearing file no.ACCT/AUDIT-5.8/DGSTO- 05/ADJUDICATION/NO.39 /AO/2024-25 DTD. 30.08.2024 passed by Respondent No.2 (ANNX-H) HC-KAR NC: 2025:KHC:24235 WP No. 35676 of 2024

and other consequential actions taken by Respondent No.2 in the case of the petitioner.

c) Alternatively remand the matter to the Order-In- Original stage, directing Respondent No.2 to adjudicate the proceedings afresh in accordance with law, after granting the petitioner a fair and effective opportunity to be heard and after considering all documents and records furnished.

d) Pass such other orders as this Hon’ble court may deem fir in the interest of justice.”

3.

The petitioner has an alternative efficacious remedy under Section 107 of the Karnataka Goods and Services Tax Act, 2017. Reserving such liberty, the petition stands disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 2 Sl No.: 16

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.