Mukthishwara Constructions vs. State Of Karnataka
Held
The Court intervened due to the petitioner's inability to avail opportunities, citing health reasons. The adjudication orders and demands were quashed, restoring the proceedings to the stage of show cause notices.
Facts
The petitioner failed to respond to show cause notices and personal hearings due to the proprietor's health issues and hospitalization. This led to adjudication orders and demands for GST for the financial years 2018-19 to 2020-21.
Key Issues
Whether the Court should interfere with adjudication orders when the petitioner missed opportunities due to health reasons. The primary issue is whether to allow the petitioner to present their case after the adjudication.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010188262026 NC: 2026:KHC:48763 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8586 OF 2026 (T-RES) BETWEEN:
MUKTHISHWARA CONSTRUCTIONS NO 62, BEHIND WIDIA FACTORY, NAGASANDRA POST, ASHOK NAGAR, BENGALURU URBAN, BENGALURU - 560 073. (REPRESENTED BY PROPRIETOR RAMA D. REDDY) …PETITIONER (BY MS. NEHA ALUR., ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR., ADVOCATE)
AND:
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU 560 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-6.4 DGSTO- 6, 3RD FLOOR KIADB BUILDING, 14TH CROSS PEENYA INDUSTRIAL AREA BENGALURU - 560 058. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010188262026 NC: 2026:KHC:48763
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (
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