- 1 - HC-KAR NC: 2026:KHC:29825 WP No. 16634 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JUNE 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16634 OF 2026 (T-RES) BETWEEN: M/S. CHETAN INFRA PROJECTS NEAR HOUSING BOARD, NO.139, SY NO.231/1, MUTHANALLUR CROSS, DOMMASANDRA, BANGALORE, BENGALURU URBAN, KARNATAKA - 562125. REPRESENTED BY ITS PROPRIETOR, B. SREENIVASULA REDDY S/O VENKATA REDDY., AGED ABOUT 42 YEARS. …PETITIONER (BY SRI. HALESHA R. GAVIMATH., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, NO. 640, 6TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29825 WP No. 16634 of 2026 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.1, DVO-4, 5TH FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASHING THE IMPUGNED ADJUDICATION ORDER NO.ACCT(A)- 4.1/DGSTO-4/DRC-07/07/2025-26 AND REFERENCE NO. ZD290725023142K DATED 07.07.2025 ANNEXURE-B, PASSED BY THE RESPONDENT NO. 2; B) QUASHING THE IMPUGNED ORDER OF APPEAL NO.GST-AP.656/2025-26 REJECTED ORDER NO. ZD290126078163B DATED 06.01.2026-ANNEXURE-D, PASSED BY THE RESPONDENT NO. 1; C) IN THE ALTERNATIVE TO PRAYER (A), ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION, DIRECTING THE RESPONDENT NO. 1 TO TAKE THE PETITIONERS APPEAL NO.GST- AP.656/2025-26 REJECTED ORDER NO. ZD290126078163B DATED 06.01.2026-ANNEXURE-D, ON RECORD AND ADJUDICATE THE SAME ON ITS MERITS IN ACCORDANCE WITH LAW, AFTER AFFORDING A - 3 - HC-KAR NC: 2026:KHC:29825 WP No. 16634 of 2026 REASONABLE OPPORTUNITY OF HEARING TO THE PETITIONER. 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 short question for consideration is: whether this Court must interfere with the adjudication order under Section 73 of the Karnataka Goods and Services Tax Act, 2017 [for short the 'KGST Act'] and the concurrent provisions of the Central Goods and Services Tax Act, 2017 [for short the 'CGST Act']. The adjudication order is dated 07.07.2025 [Annexure-B] and it is an ex parte order. The adjudicating authority [the second respondent] is categorical in recording that the petitioner has not filed a response to the Show Cause Notice. Sri Halesha R.G., the learned counsel for the petitioner, while pleading bona fides for non-participation in the proceedings, asserts that the - 4 - HC-KAR NC: 2026:KHC:29825 WP No. 16634 of 2026 petitioner's grievance would be redressed if it is extended an opportunity to file reply because the petitioner can demonstrate that there would be no reason for the proceedings on the ground that there is a mismatch between the returns filed in GSTR-3B and GSTR-7. The learned counsel emphasizes that the petitioner can produce documents to demonstrate reconciliation between the two. Sri K. Hema Kumar, the learned Additional Government Advocate, is heard. This Court in the circumstances is of the view that the petitioner, without being entitled to raise a ground on the consolidated Show Cause Notice issued for two tax periods, must file a reply with documents in the light of the submissions now being made. In the light of the afore, the following ORDER The petition is allowed quashing the adjudication order dated 07.07.2025 [Annexure-B] and restoring the proceedings to the second respondent. The petitioner shall, - 5 - HC-KAR NC: 2026:KHC:29825 WP No. 16634 of 2026 without further notice, appear before the second respondent on 13.07.2026 and file a reply with all necessary documents. Sd/- (B M SHYAM PRASAD) JUDGE NV List No.: 3 Sl No.: 22