- 1 - HC-KAR NC: 2026:KHC:15728 WP No. 8074 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8074 OF 2026 (T-RES) BETWEEN: 1. M/S 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. SHRIRAMA 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 Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15728 WP No. 8074 of 2026 2. COMMERCIAL TAX OFFICER LGSTO - 26, DGSTO - 04 BENGALURU. … RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO A. ISSUE A WRIT OF CERTIORARI TO QUASH THE ADJUDICATION ORDER PASSED UNDER SECTION 73(10) READ WITH SECTION 73(9), 50 AND RULE 142 OF THE KSGT ACT AND RULES 2017 PASSED BY THE RESPONDENT DATED 26.07.2024. BEARING REFERENCE NO.CTO/LGSTO-26/3BVSR1/FILE NO.66/2024-25 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 The petitioner has sought for setting aside the order of adjudication under Section 73 (10) r/w Section 73 (9) at Annexure-V, as also notice under Section 79 (1) (C). 2. It is the case of the petitioner that the order at Annexure-V, which is an order of adjudication, is an exparte order without the benefit of any reply to the show- cause notice on its merits. It is submitted that the authority has proceeded to adjudicate the matter on the - 3 - HC-KAR NC: 2026:KHC:15728 WP No. 8074 of 2026 basis of materials available which has resulted in exparte order being passed. 3. It is further submitted that if the petitioner is granted opportunity, the alleged discrepancy noticed by the authority between GSTR-3B and GSTR-1 would be substantially addressed. 4. Perused the order at Annexure-B. The order is an exparte order as the petitioner has neither replied to the show-cause notice, nor participated in the proceedings. The authority has adjudicated the mater after noticing that there was discrepancy on "Outward taxable supplies (other than zero rated, Nil rated and exempted) and "Outward taxable supplies (zero rated)" as per GSTR-3B and GSTR-1 5. Taking note of the assertion of the petitioner that they would demonstrate that the alleged discrepancy does not exist, it would be appropriate to grant an opportunity to the petitioner to participate in the proceedings. - 4 - HC-KAR NC: 2026:KHC:15728 WP No. 8074 of 2026 6. Accordingly, the order at Annexure-B which is an order of adjudication is set aside. The matter is remitted back for consideration to the stage of reply to the show- cause notice before the Commercial Tax Officer, LGSTO- 26, DGSTO-4, Bengaluru. 7. The petitioner to appear before the said authority without further notice. Petitioner is at liberty to file reply to the show-cause notice. Accordingly, the petition is disposed of. 8. Consequent to setting aside of the order of adjudication, the respondent authorities are directed to rescind notice issued to third parties insofar as recovery pursuant to demand which has now been set aside. SD/- (S SUNIL DUTT YADAV) JUDGE NP