- 1 - HC-KAR NC: 2026:KHC:10016 WP No. 3373 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3373 OF 2026 (T-RES) BETWEEN: 1. M/S GANESH FURNITURE A PROPRIETORSHIP CONCERN GSTIN: 29AFRPP6418D1Z1 REPRESENTED BY ITS PROPRIETOR SHRI.PRASANNA KUMAR S/O D.V SHAMAIAH SHETTY AGED ABOUT 70 YEARS (SENIOR CITIZEN) RESIDING AT ADDRESS: NO.17, 2ND MAIN, KEB LAYOUT, BTM LAYOUT 1ST STAGE, BENGALURU SOUTH, BENGALURU-560 029. EMAIL: SUPRS3217@GMAIL.COM MOBILE: 91 8660755952 … PETITIONER (BY SRI. AJAY KUMAR N., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (LGSTO-25) DGSTO-04, 6TH FLOOR, TTMC, BMTC BUILDING, KORAMANGALA, BENGALURU-560 095 EMAIL: CTOLGSTO.25BNG@CTD.KA.GOV.IN TELEPHONE NO:080-28719009 Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:10016 WP No. 3373 of 2026 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO-25) DGSTO-04, 6TH FLOOR, TTMC, BMTC BUILDING, KORAMANGALA, BENGALURU-560 095 EMAIL: ACCTLGSTO.25BNG@CTD.KA.GOV.IN TELEPHONE NO: 080-25704065 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES - DGSTO-04 VANIJYA THERIGE KARYALAYA-2, A-BLOCK, 4TH FLOOR, KORMANGALA, BENGALURU-560 047. EMAIL: JCCTDGST04.BNG@CTD.KA.GOV.IN TELEPHONE NO: 080-25704770 4. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA-1 GANDHINAGAR, BENGALURU-560 009 EMAIL:CTD.KAR@CTD.KA.GOV.IN TELEPHONE NO: 080-22264495 5. BANK OF MAHARASHTRA THE BRANCH MANAGER NO.20, BHCS LAYOUT, MICO LAYOUT, BANNERGHATTA ROAD, BENGALURU-560 076 IFSC CODE: MAHB0001021 … RESPONDENTS (BY SRI. HEMAKUMAR, AGA FOR R1 TO R4) - 3 - HC-KAR NC: 2026:KHC:10016 WP No. 3373 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) ISSUE WRIT OF CERTIORARI THEREBY QUASHING AND SETTING ASIDE THE PRE INTIMATION NOTICE BEARING FILE NO. CTO/LGSTO- 25/DRC-01A/2AVS3B/2024-25 ALONG WITH ITS SUMMARY IN FORM GST DRC-01A VIDE REFERENCE NO. ZD290524103362N DATED 28.05.2024 ISSUED UNDER SECTION 73(5) OF THE CGST/KGST ACTS, 2017, ISSUED BY RESPONDENT NO.1, WHICH IS PRODUCED AT ANNEXURE-D 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 The petitioner has sought for setting aside of the Order-in-Original at Annexure-'F' dated 10.09.2024. 2. It is the case of the petitioner that the Order-in-Original at Annexure-'F' would indicate that the petitioner has neither replied to DRC-01 nor has attended the personal hearing and in light of the same, the respondent Authority has proceeded to pass the order on the basis of material available with them. 3. The petitioner submits that it has material to demonstrate that the alleged discrepancy between GSTR 3B and GSTR 2A for the year 2020-2021 as made out by - 4 - HC-KAR NC: 2026:KHC:10016 WP No. 3373 of 2026 the respondent Authority does not exist and if given an opportunity, the petitioner would explain the alleged discrepancy as made out in the Show Cause Notice. The petitioner further submits that non-reply to the Show Cause Notice is due to bona fide reasons. 4. Perused the Order-in-Original at Annexure-F dated 10.09.2024. Admittedly, the order is passed without the benefit of stand of the petitioner to the Show Cause Notice. In light of the assertion of petitioner that it has material to demonstrate the discrepancy between GSTR 3B and GSTR 2A, it would be appropriate to set aside the Order-in-Original at Annexure-'F' dated 10.09.2024 and remit the matter to the stage of reply to the Show Cause Notice, while keeping all the contentions open. Further, condoning the lapse on the part of the petitioner not making out a reply to the Show Cause Notice, it would be appropriate to afford another opportunity to the petitioner to take its stand on merits. - 5 - HC-KAR NC: 2026:KHC:10016 WP No. 3373 of 2026 5. Accordingly, the Order-in-Original at Annexure-'F' dated 10.09.2024 is set aside and the matter is remitted to the stage of reply to the Show Cause Notice. Consequently, the notice to the banker of the petitioner is required to be rescinded by the respondent Authority, upon receipt of certified copy of this order forthwith. 6. In light of setting aside of the Order-in-Original at Annexure-'F' dated 10.09.2024, the petitioner to appear before respondent No.1 on 11.03.2026 without further notice. All the contentions are kept open. Accordingly, the petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE VGR