- 1 - HC-KAR NC: 2026:KHC:8664 WP No. 4461 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4461 OF 2026 (T-RES) BETWEEN: 1. RENUKA PATTERNS A REGISTERED PROPRIETORSHIP FIRM HAVING ITS OFFICE AT, SY NO. 30/1, RENUKA NILAYA, GROUND FLOOR, VENKATAPPA LAYOUT, JIGALA CROSS, SARJAPURA ROAD, ATTIBELE, BANGALORE - 562 107 REPRESENTED BY ITS PROPRIETOR H G SHANKARA AGED ABOUT 50 YEARS … PETITIONER (BY SRI. SHRIRAM ADIGA., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAXES HAVING OFFICE AT, TTMC BUILDING, 6TH FLOOR, BMTC BUS DEPOT, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095 … RESPONDENT (BY SRI. HEMAKUMAR, AGA) Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:8664 WP No. 4461 of 2026 THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT DATED 18.12.2023. BEARING REFERENCE NO. ZD291223051296E VIDE ANNEXURE-B AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has sought for issuance of writ of certiorari to set aside the order of adjudication at Annexure-D. 2. It is the case of the petitioner that no reply was made out to the show cause notice as the previous auditor who was entrusted with the task of maintenance of accounts, had failed to take appropriate steps. Petitioner further submits that if opportunity is granted, the petitioner would demonstrate that GSTR-3B and GSTR-2A could be reconciled and petitioner has enough materials to demonstrate the same. 3. The affidavit filed by the petitioner is taken on record. Taking note of the discrepancy between GSTR-3B - 3 - HC-KAR NC: 2026:KHC:8664 WP No. 4461 of 2026 and GSTR-2A and noticing that the order is passed without the benefit of stand by way of reply to the show cause notice of the petitioner, it would be appropriate to grant an opportunity to the petitioner to participate in the proceedings and take his stand. 4. Accordingly, the order at Annexure-D is set aside and the matter is remitted to the stage of reply to the show cause notice. All contentions are kept open. Petitioner to appear before the respondent without further notice on 09.03.2026. Consequent to setting aside of order of adjudication at Annexure-D, the respondent - Authority to rescind attachment of bank account of the petitioner within one week from the date of receipt of certified copy of this order. 5. The writ petition is disposed of accordingly. Sd/- (S SUNIL DUTT YADAV) JUDGE VP