- 1 - HC-KAR NC: 2025:KHC:51284 WP No. 36101 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36101 OF 2025 (T-RES) BETWEEN: SUPERSEVA GLOBAL SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS MANAGING DIRECTOR SHRI AJAY SHANKAR SHARMA SON OF SHRI RAM UMED SHARMA AGED 49 YEARS, HAVING OFFICE AT NO.1245. 27TH MAIN ROAD, SOMASUNDARAPALYA, BENGALURU – 560 102 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE COMMERCIAL TAX OFFICER, LGSTO-015, BENGALURU, BMTC BUILDING, 6TH BLOCK, 6TH FLOOR, KORAMANGALA, BENGALURU – 560 095 …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION ORDER BEARING SL. NO. CTO/LGSTO- 015/DRC.07/2024-25 DATED 17.02.2025 PASSED BY THE RESPONDENT (ANNEXURE-A) AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51284 WP No. 36101 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following relief: “(a) Issue a writ in the nature of certiorari or any other writ to quash impugned Adjudication order bearing Sl.No.CTO/LGSTO-015/DRC.07/2024-25 dated 17.02.2025 passed by the Respondent (Annexure-A); (b) Issue a writ in the nature of certiorari or any other writ to quash Form GST DRC-13 dated 04.11.205 bearing T.No.1403/2025-2026 issued by the Respondent to M/s. IBM India Private Limited, Bengaluru (Annexure- B). (c) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that in relation to the tax period / financial year 2020-21, the respondent having issued Show Cause Notice dated 22.11.2024 demanding tax along with interest and penalty, the petitioner did not submit any reply, as a result of which the respondent proceeded to pass the - 3 - HC-KAR NC: 2025:KHC:51284 WP No. 36101 of 2025 impugned ex-parte adjudication order dated 17.02.2025, which was followed by a recovery notice dated 04.11.2025 issued by respondent to the petitioner’s customer – M/s. IBM India Private Limited. It is the grievance of the petitioner that earlier proceedings initiated by the respondent has culminated in an order dated 05.12.2025 passed in W.P.No.36099/2025, which was set aside by this Court and the respondent is not entitled to initiate a dual / parallel proceedings in relation to the very same financial year / tax period 2020-21 and said impugned order and notice deserves to be quashed. 4. Learned AGA for the respondent does not dispute the fact that in relation to the very same tax period / financial year, the respondent had passed an adjudication order dated 21.06.2024 which was set aside by this Court in W.P.No.36099/2025 dated 05.12.2025 and as such, the present petition may be disposed of accordingly. 5. In view of the aforesaid facts and circumstances and the undisputed fact that the respondent had earlier passed an adjudication order in relation to very same tax period / financial - 4 - HC-KAR NC: 2025:KHC:51284 WP No. 36101 of 2025 year 2020-21, which was set aside by this Court in W.P.No.36099/2025 dated 05.12.2025, the present petition deserves to be allowed. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – A dated 17.02.2025 and the notice at Annexure – B dated 04.11.2025 passed / issued by the respondent are hereby set aside. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 4 Sl No.: 10