- 1 - HC-KAR NC: 2025:KHC:28048 WP No. 20240 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20240 OF 2025 (T-RES) BETWEEN: M/S. SRI. NANJUNDESHWARA TRADERS PROPRIETORSHIP CONCERN PARAMANNA LAYOUT, B.H.ROAD, NELAMANGALA, BENGALURU RURAL – 562 123. REPRESENTED BY ITS PROPRIETOR, SRI MUDAANJINAPPA ANANDMURTHY, AGED ABOUT 57 YEARS. S/O SRI B ANJINAPPA …PETITIONER (BY SRI. THIRUMALESH M, ADVOCATE) AND: 1. COMMISSIONER OF COMMERCIAL TAXES KARNATAKA, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 009. 2. COMMERCIAL TAX OFFICER (ADUT )6-9, DGSTO 06, KIADB BUILDING, 2ND FLOOR, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU – 560 058. Ctoaudit6.9@ctd.ka.gov.in …RESPONDENTS (BY SMT. JYOTI.M, MARADI, HCGP FOR R1 TO R2) THIS WP IS FILED UNDER ARTICLEs 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ADJUDICATION ORDER DATED 26-08-2024 PASSED BY THE Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28048 WP No. 20240 of 2025 COMMERCIAL TAX OFFICER (AUDIT)-6.9. DGSTO-06, BENGALURU, THE SECOND RESPONDENT HEREIN, IN NO. GST- A.O.73-32/CR-150/2024-25/T.NO.-267/2024-25 AND SUMMARY OF ORDER DATED 26-08-2024 IN NO. ZD2908240912624 UNDER SECTIONS 73(9) OF THE KGST ACT, 2017 AND CGST ACT, 2017 FOR THE TAX PERIODS APRIL 2019 TO MARCH 2020, IN THE CASE OF THE PETITIONER ANNEXURE-C. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned HCGP is directed to accept notice for respondents No.1 and 2. 2. The petitioner is before this Court seeking for the following reliefs; i. issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Adjudication Order dated 26-08-2024 passed by the Commercial Tax Officer (Audit)-6.9, DGSTO-06, Bengaluru, the second respondent herein, in No.GST-A.0.73-32/CR- 150/2024-25/T.No.-267/2024-25 and summary of order dated 26-08-2024 in No.ZD2908240912624 under sections 73(9) of the KGST Act, 2017 and CGST Act, 2017 for the tax periods April 2019 to March 2020, in the case of the petitioner - ANNEXURE - C; ii. and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice. - 3 - HC-KAR NC: 2025:KHC:28048 WP No. 20240 of 2025 3. The issue in the present matter has been dealt with by this Court in today's order in WP No.20196/2025 in M/S NL TILE ART PVT LTD vs. Commissioner of Commercial Taxes, Karnataka & Ors., inasmuch as the issue being non-claiming of ITC in a particular year and claim being made in a subsequent year, I have come to a conclusion that in such circumstances the annual returns would have to be taken into consideration and then the reconciliation would have to be done. 4. In the present case also, the contention of learned counsel for the petitioner is that the ITC for the year 2018-19 has been claimed in the year 2019-20, moreso, on Reverse Charge Mechanism (RCM) basis which has not been taken into consideration by the respondents. 5. Though learned HCGP submits that the show-cause notice had not been replied to by the petitioner and the same could not be considered. The fact still - 4 - HC-KAR NC: 2025:KHC:28048 WP No. 20240 of 2025 remains that all the necessary details and records are available with the respondents which could have been considered irrespective of whether petitioner had replied to the show-cause notice or not and the reconciliation of the accounts made. This reconciliation would not require the reply of the petitioner and/or the explanation of the petitioner, since all the documents are available with the respondent. 6. In that view of the matter, I pass the following; ORDER i. Writ petition is allowed. ii. A certiorari is issued, the Adjudication Order dated 26.08.2024 passed by the Commercial Tax Officer (Audit)-6.9, DGSTO-06, Bengaluru- respondent No.2-herein in No.GST-A.0.73- 32/CR-150/2024-25/T.No.-267/2024-25 and summary of order dated 26.08.2024 in - 5 - HC-KAR NC: 2025:KHC:28048 WP No. 20240 of 2025 No.ZD2908240912624 at ANNEXURE-C is hereby quashed. iii. The matter is remitted to respondent No.2 for fresh consideration in terms observation made in the present matter as also in order dated 23.7.2025 in WP No.20196/2025 in M/S NL TILE ART PVT LTD vs. Commissioner of Commercial Taxes, Karnataka & Ors. iv. Since the present order is passed in the presence of both the counsels, the petitioner shall appear before respondent No.2 without requirement of any further notice on 21.8.2025 and submits his reply to the show-cause notice. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 81