- 1 - HC-KAR NC: 2026:KHC:15033 WP No. 7938 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7938 OF 2026 (T-RES) BETWEEN: M/S. V. GOVINDAPPA CONSTRUCTIONS, A REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS PARTNER V. SRINIVASAPPA, AGED ABOUT 55 YEARS, O/AT NO. DODDATHIHALLI, RAJENDRAHALLI POST, MULBAGAL, KOLAR 563132. …PETITIONER (BY SRI. MANOJ S. N., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ADJUDICATION), OFFICE OF THE ASSISTANT COMMISSIONER, LOCAL GST OFFICE - 180, KOLAR, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KARNATAKA, KOLAR-563101. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), BENGALURU DIVISION, VANIJYA THERIGE KARYALAYA, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15033 WP No. 7938 of 2026 QUEENS ROAD, BENGALURU 560001. 3. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560009. …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 OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING THE IMPUGNED ADJUDICATION ORDER BEARING ORDER NO. ACCT(A)/KOLAR/ADJ/ORD/117/ 2024-25 DATED 25.02.2025 PASSED UNDER SECTION 73(9) OF THE CGST/KGST ACT, 2017 BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT), KOLAR, PRODUCED AT ANNEXURE-A THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:15033 WP No. 7938 of 2026 ORAL ORDER The petitioner has called in question the validity of the order of adjudication at Annexure-A passed under Section 73(9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. 2. It is the case of the petitioner that as there was no proper service of notice and though it was uploaded in the GST portal, however it did not come to the knowledge of the petitioner and accordingly, petitioner was unable to participate in the proceedings before the adjudicating authority, culminating in an ex-parte order. Accordingly, it is submitted that the petitioner may be afforded an opportunity. It is submitted that the petitioner is in a position to demonstrate reconciliation between Form GSTR-3B and the figures reflected in Form GSTR-2A by placing material before the authority and accordingly, the petitioner seeks for condonation of lapse and requests for an opportunity to participate in the proceedings. - 4 - HC-KAR NC: 2026:KHC:15033 WP No. 7938 of 2026 3. Sri. K. Hemakumar, learned Additional Government Advocate submits that communication of order is as per the rules and accordingly, petitioner not having seen and verified the notice uploaded in the portal, cannot contend that there is no proper communication of notice. 4. Perused the order. It is noticed that the order passed is an ex-parte order without benefit of any reply on merits as regards the show-cause notice. The authority on the basis of material available has proceeded to adjudicate the matter. 5. Taking note of the submission of the counsel for petitioner that petitioner is in position to place material to demonstrate reconciliation between Input Tax Credit (ITC) claimed in Form GSTR-3B and the declaration of the supplier in GSTR-2A, the petitioner may be afforded an opportunity to take his stand as regards the show-cause notice. Accordingly, the order at Annexure-A is set aside - 5 - HC-KAR NC: 2026:KHC:15033 WP No. 7938 of 2026 and petitioner is at liberty to make out reply to the show- cause notice. 6. The petitioner to appear before respondent No.1 without further notice on 16.04.2026. The petitioner is directed to pay 10% of the tax demand. Needless to state, such payment would be subject to liability, if any, upon adjudication. All contentions are kept open. 7. I.A.No.1/2026 is allowed and the petitioner is dispensed with production of certified copy of Annexure-A, in light of the submission that the document produced is a printout taken from the portal. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR