- 1 - HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36301 OF 2025 (T-RES) BETWEEN: M/S. NAGANA CONTRACTOR, REP. BY ITS SOLE PROPRIETOR, SRI NAGANNA, S/O RANGIAH, AGED ABOUT 48 YEARS, HAVING OFFICE AT OLD RICE MILL ROAD, GORUR, HASSAN TALUK - 573 120. REGISTERED UNDER GST ACT, 2017 …PETITIONER (BY SRI KANISHK RAVINDRAN, ADVOCATE) AND: 1. UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISINA HILLS, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA, REP. BY ITS CHIEF SECRETARY, DEPARTMENT OF FINANCE, VIKASA SOUDHA, BENGALURU-560 001. 3. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERICIAL TAXES, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHINAGAR, BENGALURU KARNATAKA -560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX, LGSTO-242, SWAMY ARCADE, KUVEMPU NAGAR MAIN ROAD, OPP. H.D.F.C HOME LOAN BANK, KUVEMPU NAGAR, HASSAN 573 201. Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT-2, SUVARNA KARNATAKA VANIJYA TERIGE BHAVANA, GOPALAGOWDA EXTENSION, SHIVAMOGGA, KARNATAKA - 577 205. 6. THE COMMERCIAL TAX OFFICER, LOCAL GOODS AND SERVICE TAX OFFICE-242, SWAMY ARCADE, KUVEMPU NAGAR ROAD, KUVEMPU NAGAR, HASSAN-573 201. …RESPONDENTS (BY SRI NAGARAJA H R, CGC FOR R-1; SRI K HEMA KUMAR, AGA FOR R-2 TO 6) THIS WP IS FILED UNDER ARTICLE 226 OF INDIAN CONSTITUTION PRAYING TO QUASH THE IMPUGNED ORDER OF ADJUDICATION DATED 12.08.2024 PASSED UNDER SECTION 73 OF KARNATAKA GOODS AND SERVICES ACT AND CENTRAL GOODS AND SERVICE ACT, 2017 BEARING NO. CTO/LGSTO-242/HSN/SEC-73/R7- 3B/ORDER-306/2024- 25/T.4310 VIDE ANNEXURE-A ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. Learned Additional Government Advocate accepts notice for respondent Nos. 2 to 6. 2. In this petition, petitioner seeks the following reliefs: "WHEREFORE, the petitioner herein humbly prays that this Hon'ble Court may be pleased to: A. Issue a Writ/order/direction in the nature of Certiorari quashing the Impugned order of Adjudication dated 12.08.2024 passed under Section 73 of Karnataka Goods and Services Act and Central Goods and Service Act, 2017 - 3 - HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025 bearing No. CTO/LGSTO-242/HSN/Sec-73/R7-3B/Order- 306/2024-25/T.4310 vide ANNEXURE-A. B. Consequentially, issue a Writ/order/direction in the nature of Certiorari quashing the impugned order of Adjudication dated 20.07.2024 passed under Section 73 of Karnataka Goods and Services Act and Central Goods and Service Act, 2017 bearing No. ACT(Audit-2):Smg: S.73/24-25 vide ANNEXURE-A-1. C. Grant such other relief/s or order/s as this Hon'ble Court may be pleased to pass in the facts and circumstance sof the case in interest of justice." 3. Heard learned counsel for the petitioner and learned AGA for respondent Nos. 2 to 6 and perused the material on record. 4. A perusal of the material on record will indicate that in relation to the tax period/financial year 2019-2020, respondent No.5 passed an adjudication order under Section 73 (9) of KGST/CGST Act, 2017 on 20.07.2024. Subsequently, in relation to the very same tax period/financial year 2019-2020, respondent No.6 has passed one more adjudication order under Section 73(9) of KGST/CGST Act, 2017 on 12.08.2024. Aggrieved by the impugned orders passed by respondent Nos. 5 and 6, the petitioner is before this Court by way of the present petition. - 4 - HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025 5. Though several contentions have been urged by both sides in support of their respective claim, having regard to two orders passed by respondent Nos. 5 and 6 respectively, at Annexure- A dated 12.08.2024 and Annexure- A1 dated 20.07.2024 which is impermissible in law and coupled with fact that the petitioner has not participated in the impugned proceedings and has not submitted a reply to the show cause notice, I deem it just and appropriate to set aside both Annexure- A1 dated 20.07.2024 and Annexure- A dated 12.08.2024 passed by respondent Nos. 5 and 6 respectively and remit the matter back to respondent No.5 for reconsideration afresh to the stage of petitioner submitting the reply to show cause notice dated 18.04.2024 and to proceed further in the matter in accordance with law. 6. In the result, I pass the following: ORDER (i) Petition is hereby allowed; (ii) The impugned order at Annexure-A1 dated 20.07.2024 and Annexure-A dated 12.08.2024 passed by respondent Nos. 5 and 6 respectively are hereby set aside; - 5 - HC-KAR NC: 2025:KHC:54222 WP No. 36301 of 2025 (iii) The matter is remitted back to respondent No.5 for reconsideration afresh in accordance with law to the stage of petitioner submitting reply to the show cause notice dated 18.04.2024 and to proceed further in the matter in accordance with law. (iv) Liberty is hereby reserved in favour of the petitioner to submit reply/documents/ pleadings etc., which shall be considered by respondent No.5 who shall provide sufficient and reasonable opportunity to the petitioner and to provide an opportunity of personal hearing and proceed in accordance with law; (v) The petitioner shall appear before respondent No.5 on 4th February 2026 without awaiting further notice, failing which, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 7