- 1 - HC-KAR NC: 2026:KHC:28540 WP No. 12693 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 12693 OF 2026 (T-RES) BETWEEN: M/S MD ENGINEERS NO.28 AND 33, SAI PLAZA, 13TH CROSS, 2ND FLOOR, BENGALURU-560072 (REPRESENTED BY ITS PROPRIETOR SHARATHCHANDRA SHETTY REGISTRATION U/S. ACT. 1908. …PETITIONER (BY SRI. E.I.SANMATHI.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES 9 AUDIT 2.4, DGSTO-2, 1ST FLOOR, PIONEER PLAZA, KENCHAAHALLI MAIN ROAD, GOPALAN ARCH MALL, OFF MYSORE ROAD, BENGALURU-560098. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:28540 WP No. 12693 of 2026 2. THE COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR, BANGALROE-560001. …RESPONDENTS (BY SRI.K HEMA KUMAR., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE FOLLOWING ORDERS; A. ORDER OF ADJUDICATION PASSED UNDER SECTION 7399) 50 AND 122 OF KGST/CGST/IGST ACT, 2017 FOR TAX PERIOD 2021-22 (APRIL 2021- TO MARCH 2022) BEARING NO. ACCT (AUDIT)-2.4)/U/S 73/DRC-07/2025-26 DATED 4/9/2025 BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.4) DGSTO-2, BANGALORE-FIRST RESPONDENT (ANNEXURE-A); B. ORDER PASSED UNDER SECTION 73 BEARING REF NO.ZD290925019942W DATED 4/9/2025 BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.4) DGSTO-2, BANGALORE-FIRST RESPONDENT (ANNEXURE-A-1). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:28540 WP No. 12693 of 2026 ORAL ORDER The petitioner, a proprietary concern and a registered taxpayer under the Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’], has called in question the Adjudication Order dated 04.09.2025 [Annexure-A] under Section 73 of the Act read with the relevant Rules. The impugned order is an ex parte order, and the proceedings are begun with the intimation in Form GST DRC-01A on 27.06.2025 and are concluded after the Show Cause Notice dated 19.07.2025. Sri E I Sanmathi, the learned counsel for the petitioner, submits that the petitioner seeks interference by this Court under Article 226 of the Constitution of India requesting for an additional opportunity because the petitioner's proprietor lost his wife in the year 2022, and even as a 47-year-old, he has health conditions which required him to be under constant medical care when the Show Cause - 4 - HC-KAR NC: 2026:KHC:28540 WP No. 12693 of 2026 Notice is issued and the proceedings are conducted for the impugned Adjudication Order. The learned counsel relies upon the medical records that are produced. On merits, Sri E I Sanmathi submits that the proceedings are because of an alleged mismatch in the Returns filed in GSTR-3B and GSTR-2A, but the petitioner will ensure evidence is produced to explain the mismatch as would be permissible under the relevant Circular. Sri K Hema Kumar, a learned Additional Government Advocate, who is called upon to accept notice for the respondents, is heard in the light of these circumstances. This Court is of the view that the petitioner is bona fide in showing cause against the failure to respond to the Intimation/Show Cause Notice and participate in the proceedings resulting in the impugned Adjudication Order. The petitioner must have an opportunity to explain the difference in - 5 - HC-KAR NC: 2026:KHC:28540 WP No. 12693 of 2026 the documents as would be permissible. Hence the following: ORDER [a] The petition is allowed. [b] The Adjudication Order dated 04.09.2025 [Annexure-A] is quashed restoring the proceedings to the first respondent with liberty to the petitioner to file its response and additional documents with the first respondent by 13.07.2026. Sd/- (B M SHYAM PRASAD) JUDGE AN/-