- 1 - HC-KAR NC: 2026:KHC:18875 WP No. 6925 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6925 OF 2026 (T-RES) BETWEEN: 1. SRI LAKSHMINARASIMHA AGRO FOODS A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI K. NARASIMHASWAMY SON OF SHRI E. KRISHNA RAO AGED 55 YEARS, HAVING OFFICE AT NO. 60/5/2 MADURE HOBLI, DODDABALLAPUR TALUK KANASAWADI VILLAGE BENGALURU - 561 203 EMAIL: SRIVATSALAW@GMAIL.COM PHONE: 91 89714 70774 … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.2 DGSTO-5, ROOM NO. 404, 4TH FLOOR, B BLOCK, VTK-2 BUILDING RAJENDRANAGAR, KORAMANGALA BENGALURU-560 047 … RESPONDENT (BY SRI. K. HEMAKUMAR., AGA) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:18875 WP No. 6925 of 2026 THIS W.P. IS FILED ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ADJUDICATION ORDER BEARING FILE NO. ACCT(A) 5.2/RFN NO. MA2902250689884/ADJ-73/ORDER NO. 148- 2020-21/2024-25 DTD 20.02.2025 PASSED BY THE RESPONDENT (ANNEXURE-A) 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 Sri. K. Hemakumar, learned Additional Government Advocate accepts notice for respondent. 2. Petitioner has sought for setting aside of the impugned order of adjudication dated 20.02.2025 at Annexure-A. 3. It is the case of the petitioner that a full opportunity was not granted before the Authority to demonstrate that there was no discrepancy insofar as the Input Tax Credit (ITC) claimed between GSTR-3B vis-à-vis GSTR-2A. It is submitted that if an additional opportunity is granted, petitioner would be able to demonstrate that - 3 - HC-KAR NC: 2026:KHC:18875 WP No. 6925 of 2026 there is no alleged discrepancy between GSTR-3B vis-à-vis GSTR-2A. 4. Perused the order. The Authority under the caption "Evaluation of Auditee reply' has noticed that the petitioner has not placed any requisite material before the Authority. 5. In light of the assertion of the petitioner to take stand on merits and demonstrate that there is no discrepancy regarding ITC claimed and noticing that the adjudication is based heavily on documents, it would be appropriate to set aside the order at Annexure-A and remit the matter to the stage of reply to the show cause notice. 6. Accordingly, the order at Annexure-A is set aside. The matter is remitted to the stage of reply to the show cause notice. 7. Petitioner is put on terms by directing the petitioner to pay 10% of the tax demand, which would be - 4 - HC-KAR NC: 2026:KHC:18875 WP No. 6925 of 2026 subject to adjudication proceedings. All contentions on merits are kept open. 8. Petitioner to appear before respondent without further notice on 11.05.2026. 9. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE VP