M/S. Sanvi Creations vs. Commercial Tax Officer
Held
The Court held that the petitioner has an opportunity to respond to the show cause notice and seek a personal hearing. The Court granted the petitioner an extension of time to file a detailed response.
Facts
The petitioner challenged an audit report and a subsequent show cause notice, arguing that their objections to the audit observations were not considered. The petitioner sought to quash the audit report and have their objections considered.
Key Issues
Whether the audit report and show cause notice were issued without considering the petitioner's objections. Whether the petitioner is entitled to a personal hearing.
Sections Cited
Section 73, Section 74, Section 75(4)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010628882026 NC: 2026:KHC:49147 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 28570 OF 2026 (T-RES)
BETWEEN:
M/S. SANVI CREATIONS NO.1/1, GROUND FLOOR, 1ST CROSS, 1ST MAIN, DAYANANDA NAGAR, BENGALURU - 560 021,
REPRESENTED BY ITS PROPRIETOR HARISAVE DEVARAJ KIRAN KUMAR S/O DEVARAJ H.M, AGED ABOUT 34 YEARS …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE A/W SRI. KIRAN NAIDU, ADVOCATE)
AND:
COMMERCIAL TAX OFFICER, (AUDIT)-1.5, DGSTO-01 OFFICE OF THE COMMERCIAL TAX OFFICER, (AUDIT)-1.5, DGSTO-01, ROOM NO.32, 5TH FLOOR, TTMC, BMTC BUILDING, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010628882026 NC: 2026:KHC:49147 YESHWANTHPUR, BENGALURU - 560 022. 2. COMMISSIONER OF COMMERCIAL TAX VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALUR
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