- 1 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38171 OF 2025 (T-RES) BETWEEN: M/S WOODPECKER DISTILLERIES AND BREWERIES PRIVATE LIMITED HAVING OFFICE AT: PLOT NO. 96, 97, AND 100, SUB LAYOUT IV, KIADB INDUSTRIAL GROWTH CENTRE, HASSAN, KARNATAKA - 573 201. COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI. SATISH BHANSALI DESIGNATED AS TAXATION - HEAD RESIDING AT A-6 203, AAKRITI ECO CITY, SALAIYA, BHOPAL, MADHYA PRADESH - 462 039 …PETITIONER (BY SRI. PRASHANTH SABARISH SHIVADASS, ADVOCATE AND SMT. SHRADHA RAJGIRI, ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT), OPPOSITE RTO OFFICE, K.M. ROAD, JYOTHI NAGAR, CHIKKAMAGALURU, KARNATAKA - 577 102 …RESPONDENT (BY SRI. K.HEMA KUMAR, AGA) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE ORDER(S), DIRECTIONS, WRIT(S) IN THE NATURE OF CERTIORARI SETTING ASIDE THE ADJUDICATION ORDER NO. DCCT (A)/CKM/2025-26/T.NO.1592 DATED 28.10.2025 FOR THE PERIOD OF APRIL 2021 TO MARCH 2022 IS HEREWITH MARKED AND ENCLOSED AT ANNEXURE-A AS BEING PASSED WITHOUT ANY LEGAL BASIS, AND IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND 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 In this petition petitioner seeks the following reliefs: "a. To issue order(s), directions, writ(s) in the nature of Certiorari setting aside the Adjudication Order No.DCCT(A)/CKM/2025-26/T.No.1592 dated 28.10.2025 for the period of April 2021 to March 2022 is herewith marked and enclosed at Annexure-A as being passed without any legal basis, and in violation of principles of natural justice; b. To issue order(s), directions, writ(s) in the nature of Mandamus holding that the Petitioner has not claimed ineligible ITC in their Form GSTR-3B; c. To issue order(s), directions, writ(s) in the nature of Mandamus holding that the Petitioner has not misclassified taxable supplies as Exempted/Non-GST Supplies in their Form GSTR-3B; - 3 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 d. To issue order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper 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 respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the audit report issued by the respondent dated 10.09.2025, the respondent issued pre-intimation in Form GST DRC-01A to the petitioner dated 15.09.2025 to which the petitioner issued a reply dated 19.09.2025 and requested for personal hearing. On 20.09.2025 petitioner submitted various documents in support of his claim. Thereafter, the respondent issued a show cause notice dated 22.09.2025 under Section 73(1) of the KGST Act, 2017, to which the petitioner submitted a reply dated 07.10.2025 along with relevant documents. - 4 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 4. It is the grievance of the petitioner that despite the specific request made by the petitioner in his reply dated 07.10.2025 for grant of personal hearing in terms of Section 75(4) of the KGST Act, the respondent proceeded to pass the impugned adjudication order dated 28.10.2025 without providing/affording an opportunity for personal hearing and as such petitioner is before this Court by way of the present petition. 5. Per contra learned AGA submits that there is no merit in the petition and the same is liable to be dismissed. 6. It is submitted that the respondent has considered the reply and documents submitted by the petitioner and has passed a well considered order which does not warrant interference by this Court in the present petition. 7. A perusal of the material on record, in particular the reply dated 07.10.2025 will clearly indicate that the - 5 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 petitioner had specifically asked for an opportunity for personal hearing. However, before passing the impugned order, the respondent did not provide/grant an opportunity of personal hearing to the petitioner which is violative of not only principles of natural justice but also Section 75(4) of the KGST Act and consequently, the impugned order deserves to be set aside and the matter remitted back to the respondent for reconsideration afresh in accordance with law. 8. In the result the following: ORDER (i) The petition is allowed. (ii) The order dated 28.10.2025 at Annexure-A is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law. - 6 - HC-KAR NC: 2025:KHC:54378 WP No. 38171 of 2025 (iv) Petitioner shall appear before the respondent on 02.02.2026 without awaiting further notice from the respondent. (v) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, replies etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner and provide an opportunity of personal hearing to the petitioner and proceed further in accordance with law. (vi) It is made clear that in the event the petitioner does not appear before the respondent on 02.02.2026, the present order shall stand automatically recalled and the present petition shall stand revived without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 2 Sl No.: 37