- 1 - HC-KAR NC: 2026:KHC:19269 WP No. 8637 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8637 OF 2026 (T-RES) BETWEEN: DARASI YOGEESH, PROPRIETOR OF M/S SRINIVASA BOREWELLS, AGED ABOUT 45 YEARS, S/O NAGESHWAR RAO D., RESIDENT OF NISARGA NILAYA, VIDYA NAGARA, KADURU, KADUR, CHICKMAGALUR, KARNATAKA-577548. (INSOFAR AS PROPRIETORSHIP IS CONCERN) …PETITIONER (BY SRI. SAMEER GUPTA, ADVOCATE) AND: 1. STATE OF KARNATAKA, THROUGH ITS SECRETARY, DEPT. OF FINANCE, ROOM NO. 208, 2ND FLOOR, VIDHANA SOUDHA, BENGALURU-560001. 2. COMMISSIONER OF COMMERCIAL TAXES, KARNATAKA, VANIJYA THERIGE KARYALAYA-1, 1ST FLOOR, GANDHINAGAR, BENGALURU-560009. Digitally signed by MAMATHA R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19269 WP No. 8637 of 2026 3. COMMERCIAL TAX OFFICER (AUDIT), JENUSHREE BUILDING, NEAR COURT, B.H. ROAD, ARSIKERE, KARNATAKA- 573103. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER DATED 12.02.2025 BEARING NO. CTO (AUD)ARS/GST ADJ-/2024-25 (ANNEXURE- A) PASSED BY THE RESPONDENT NO.3 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 Sri. K. Hemakumar, learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has called in question the validity of the order at Annexure-A which is the order passed under Section 73(9) of the KGST Act. 3. Learned counsel for the petitioner submits that the order passed is in-effect an ex-parte order as the - 3 - HC-KAR NC: 2026:KHC:19269 WP No. 8637 of 2026 petitioner could not make out his reply to the show-cause notice due to bona-fide reasons. It is submitted that the petitioner was not aware of the proceedings and the authority has completed adjudication on the basis of material in its possession after noticing alleged discrepancy relating to Input Tax Credit (ITC) claim. 4. Perused the order at Annexure-A. The said order is an ex-parte order with no benefit of reply to the show-cause notice on its merits. 5. Learned counsel for the petitioner submits that the alleged discrepancies as noticed by the authority regarding mismatch between the declarations in GSTR-3B and GSTR-7 regarding ITC availed, would be met by way of appropriate stand with material particulars. 6. Taking note of the same, the order of adjudication at Annexure-A is set aside as well as the summary order at Annexure-B and recovery notice at - 4 - HC-KAR NC: 2026:KHC:19269 WP No. 8637 of 2026 Annexure-C are also set aside. Matter is remitted to the stage of reply to show-cause notice. 7. Petitioner to appear before respondent No.3 without further notice on 11.05.2026. All contentions on merits are kept open. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR