- 1 - HC-KAR NC: 2026:KHC:25744 WP No. 12876 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 12876 OF 2026 (T-RES) BETWEEN: BLACKFISH TECHNOLOGIES PRIVATE LIMITED THROUGH ITS DIRECTOR AS THE AUTHORISED SIGNATORY HAVING ITS OFFICE AT 1ST FLOOR, NO. 22, KUMARAN BUSINESS CENTER, WEHIVE WORKSPACE, 12TH B MAIN ROAD, DOOPANHALLI HALL. INDIRANAGAR, BENGALURU URBAN, KARNATAKA, 560008 EMAIL ACCOUNTS@BLACKFISHTECH.IN …PETITIONER (BY SRI. VIPIN UPADHYAY., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAX EAST DIVISION BENGALURU, KARNATAKA LGSTO-045, INDIRANAGAR, BENGALURU, KARNATAKA-560038 2. PRINCIPAL COMMISSIONER OF COMMERCIAL TAX BENGALURU, KARNATAKA EAST LGSTO-045, INDIRANAGAR, BENGALURU, KARNATAKA-56003 3. UNION OF INDIA THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA CENTRAL SECRETARIAT NORTH BLOCK, NEW DELHI-110001 …RESPONDENTS (BY SRI. M.N. KUMAR., ASG FOR R3 SRI. SHAMANTH NAIK., AGA FOR R1 & R2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25744 WP No. 12876 of 2026 THIS WRIT PETITION 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 ORDER IN ORIGINAL NO. ACCTYLGSTO- 45/ADJ/T.3647/2025-26 DATED 15.12.2025 (IMPUGNED ORDER) AND THE DRC-07 REFERENCE NO. ZD2912252192299 DATED 29.12.2025 (DRC-07) PASSED BY THE RESPONDENT NO. 1 UNDER SECTION 73(9) OF THE CGST ACT, 2017/ KGST ACT, 2017 (ANNEXURE A AND ANNEXURE-B) AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs; a) this Hon'ble Court be pleased to Issue a writ of Certiorari or any other appropriate writ, order or direction, quashing the Order-in-Original No. ACCT/LGSTO-45/Adj/T.3647/2025-26 dated 15.12.2025 (Impugned Order) and the DRC-07 Reference No. ZD2912252192299 dated 29.12.2025 (DRC-07') passed by the Respondent No. 1 under Section 73(9) of the CGST Act, 2017/ KGST Act, 2017 (Annexure-A and Annexure-B). b) this Hon'ble Court be pleased to Issue a writ of Mandamus or any other appropriate writ, order or direction remanding the matter to the Respondent No.1 for fresh adjudication after affording the Petitioner a reasonable opportunity of personal hearing, and after duly considering the replies and documents already submitted by the Petitioner. c) For such further and other reliefs, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case. - 3 - HC-KAR NC: 2026:KHC:25744 WP No. 12876 of 2026 2. The petitioner is challenging the Order-in-Original bearing No.ACCT/LGSTO-45/Adj/T.3647/2025-26 dated 15.12.2025 and DRC-07 Reference No.ZD2912252192299 dated 29.12.2025 passed by respondent No.1 under Section 739 of the CGST Act, 2017/KGST Act, 2017 produced at Annexure-A and B. 3. The submission of learned counsel for the petitioner is that a show-cause notice in terms of DRC-01 having been received on 10.06.2025 was replied to by the petitioner on 02.07.2025 by email as also the details thereof had been uploaded onto the portal of the respondents on 02.08.2025. Despite which respondent No.1 in the impugned order stated that, “in response to DRC-01 dated 10.06.2025, notice the Tax Payer has not filed any reply nor discharged the applicable liability along with the interest and penalty”. 4. His submission therefore is that a detailed reply with about 14 annexures have not been considered by - 4 - HC-KAR NC: 2026:KHC:25744 WP No. 12876 of 2026 respondent No.1, resulting in the impugned order being passed without consideration of the reply of the petitioner. 5. A perusal of the documents indeed indicates that there is a detailed reply which has been submitted by the petitioner accompanied by 14 documents which have also been placed on record as Annexure J1 to the present petition. The acknowledgment on the portal has also been placed on record, so also the email printout has been placed on record. 6. Despite which respondent No.1 has stated that there is no reply received, which is contrary to the records. The same violates the principle of natural justice. As such, this Court pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, the Order-in-Original bearing No.ACCT/LGSTO-45/Adj/T.3647/2025- 26 dated 15.12.2025 (Impugned Order) and the DRC-07 Reference No.ZD2912252192299 - 5 - HC-KAR NC: 2026:KHC:25744 WP No. 12876 of 2026 dated 29.12.2025 (DRC-07') passed by Respondent No.1 at Annexure-A and Annexure- B are hereby quashed. iii. The matter is remitted to respondent No.1 for fresh consideration. Respondent No.1 shall consider the reply along with all the documents which have been furnished by the petitioner as also offered an opportunity of hearing to the petitioner. iv. Since the order is passed in the presence of both the counsels, the petitioner shall appear before respondent No.1 without requirement of any further notice on 11.00 a.m. on 17.06.2026. Respondent No.1 shall provide an opportunity of hearing to the petitioner and thereafter pass necessary orders. Sd/- (SURAJ GOVINDARAJ) JUDGE SR/List No.: 1 Sl No.: 39