- 1 - HC-KAR NC: 2026:KHC:31163 WP No. 13949 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13949 OF 2026 (T-RES) BETWEEN: M/S NEXUS IT WORLD A PARTNERSHIP FIRM, HAVING ITS PLACE OF BUSINESS AT NO.102, NO.6/2, LUCIYA CITY CENTRE, 1ST FLOOR, OTC ROAD, DHARMARAYASWAMY TEMPLE STREET, NEXT TO SHARDA TALKIES, BENGALURU 560002 REPRESENTED BY ITS MANAGING PARTNER SRI. CHETHAN KUMAR AGED ABOUT 32 YEARS, S/O.SRI JAVARA RAM …PETITIONER (BY SRI. GOWRI SHANKER M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES., (AUDIT)-3.11, DGSTO-03, ROOM NO.217, 2ND FLOOR TTMC, B BLOCK, BMTC BUILDING, SHANTHI NAGAR, BENGALURU 560027. …RESPONDENT (BY SRI.K. HEMA KUMAR., AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31163 WP No. 13949 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE IMPUGNED ADJUDICATION ORDER BEARING REF NO.ADJU-16/DRC-07/ACCT-3.11 DATED 08/10/2025 IN ANNEXURE-A PASSED BY THE RESPONDENT NO. 1; B) DIRECTION REMANDING THE CASE OF THE PETITIONER FOR THE FINANCIAL YEAR 2023-24 FOR FRESH ADJUDICATION ON MERITS AND AFTER AFFORDING AN EFFECTIVE AND MEANINGFUL OPPORTUNITY OF PERSONAL HEARING TO THE PETITIONER IN ACCORDANCE WITH LAW. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the Adjudication Order dated 08.10.2025 [Annexure-A], and this Adjudication Order relates to the financial year 2023- -24. The petitioner is served with another Adjudication Order dated 08.10.2025 relevant to the tax period 2022-23. The petitioner has called in question this Adjudication Order dated 08.10.2025 in W.P.No.13980/2026 [T-RES], which is disposed of on - 3 - HC-KAR NC: 2026:KHC:31163 WP No. 13949 of 2026 02.06.2026. This Court has interfered with this Adjudication Order dated 08.10.2025 on the ground that the documents filed by the petitioner in reply to the Show Cause Notice have not been considered and it should have been considered. Sri Gowri Shankar, the learned counsel for the petitioner, and Sri.K.Hema Kumar, the learned Additional Government Advocate who accepts notice for the respondent, are heard. It is undisputed that the circumstances in the present case are similar to the circumstances in which this Court has interfered with the Adjudication Order dated 08.10.2025 for the tax period 2022-23. Hence, there must be interference in the present case as well and on the same terms. As such, the following: ORDER [A] The petition is allowed-in-part quashing the impugned Order of Adjudication dated 08.10.2025 - 4 - HC-KAR NC: 2026:KHC:31163 WP No. 13949 of 2026 [Annexure - A] restoring the proceedings to the respondent for reconsideration. [B] The petitioner shall appear before the respondent on 01.07.2026 without further notice and the respondent shall decide after extending another personal hearing to the petitioner. Sd/- (B M SHYAM PRASAD) JUDGE SA Ct:sr