- 1 - HC-KAR NC: 2025:KHC:51518 WP No. 36099 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.36099 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 (AUDIT)-4, DGSTO-4, BENGALURU BMTC BUILDING, 5TH BLOCK, 5TH FLOOR, KORAMANGALA, BENGALURU – 560 095 …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH IMPUGNED ADJUDICATION ORDER BEARING SL.NO.DGSTO- 4/CTO(A)-4.1/2024-25 DATED 21.06.2024 PASSED BY THE RESPONDENT (ANNEXURE-A) AS ALSO FORM GST DRC-13 DATED 27.10.2025 BEARING CTO(A)-4.1/DGSTO-04/ADJUDICATION/2025-26 ISSUED BY THE RESPONDENT TO THE IBM INDIA PRIVATE LIMITED, BENGALURU (ANNEXURE-B). Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51518 WP No. 36099 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ to quash impugned Adjudication Order bearing Sl.No.DGSTO-4/CTO(A)-4.1/ 2024-25 dated 21.06.2024 passed by the Respondent (Annexure-A) as also Form GST DRC-13 dated 27.10.2025 bearing CTO(A)-4.1/DGSTO-04/Adjudication/2025-26 issued by the Respondent to the IBM India Private Limited, Bengaluru (Annexure-B). (b) 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 on 12.10.2023, the respondent issued a Show Cause Notice under Section 73(1) of the KGST Act, to which the petitioner did not submit any reply, as a result of which the respondents proceeded to pass the exparte adjudication order dated 21.06.2024 which was - 3 - HC-KAR NC: 2025:KHC:51518 WP No. 36099 of 2025 followed by recovery notice dated 27.10.2025 issued by the respondent to its customer - M/s IBM India Private Limited and as such, the petitioner is before this Court by way of the present petition. 4. In the result, I pass the following order: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – A dated 21.06.2024 and the notice at Annexure – B dated 27.10.2025 passed / issued by the respondent are hereby set aside. (iii) Matter is remitted back to the stage of submitting reply to the Show Cause Notice dated 12.10.2023. (iv) Petitioner is directed to appear before the respondent on 12.01.2026 without awaiting further notice from the respondent. (v) Petitioner is directed to deposit 10% of the impugned tax amount on or before 12.01.2026. (vi) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable - 4 - HC-KAR NC: 2025:KHC:51518 WP No. 36099 of 2025 opportunity to the petitioner and hear it and proceed further in accordance with law. (vii) In the event, the petitioner does not appear before the respondent on 12.01.2026 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 5 Sl No.: 1