- 1 - HC-KAR NC: 2026:KHC:29728 WP No. 14079 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. 14079 OF 2026 (T-RES) BETWEEN: M/S STRTA CONSULTING SERVICES PVT.LTD., HAVING ITS REGISTERED OFFICE AT NO. 6/1, PRIMROSE ROAD, OFF M.G. ROAD, BENGALURU 560 025, REPRESENTED BY ITS DIRECTOR, MR. KEMPANNAPURA BALASUNDAR SHIVAKUMAR …PETITIONER (BY SRI. BHARATH KUMAR V., ADVOCATE) AND: COMMERCIAL TAX OFFICER, LGSTO-40, BENGALURU, HAVING OFFICE AT, THE OFFICE OF ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-40, VANIJYA TERIGE KENDRA-2, 1ST FLOOR, BENGALURU - 560047. …RESPONDENT (BY SRI. K HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TOQUASHING THE ORDER DATED 17.02.2024, BEARING NO. CTO/LGSTO- 40/2AVS3B/2023-24, ALONG WITH ITS SUMMARY DATED 28.02.2024 IN Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29728 WP No. 14079 of 2026 FORM GST DRC-07, PASSED AND ISSUED BY THE RESPONDENT HEREIN UNDER SECTION 73 OF THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 (KGST) (ANNEXURE A AND A1). 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 has called in question the Order dated 17.02.2024 [Annexure-A] and the summary of such order dated 18.02.2024 [Annexure-A1] under Section 73 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, the 'CGST/KGST Act']. Sri Bharath Kumar V., the learned counsel for the petitioner, submits that: [a] this Court must intervene on the ground of lack of opportunity and in elaboration the learned counsel submits that the adjudication is on the basis that the Show Cause Notice and Form DRC-01 - 3 - HC-KAR NC: 2026:KHC:29728 WP No. 14079 of 2026 dated 18.12.2023 are served on the petitioner through the registered email but it cannot be disputed that the petitioner is not served with such notice over email, and [b] the petitioner can draw support from the fact that the show cause notice is not uploaded on the portal nor sent under Speed Post or otherwise to the petitioner's address. On merits, Sri Bharath Kumar V submits that the proceedings are initiated for the mismatch between GSTR-2A and GSTR-3B for the tax period 2018-19, but in terms of the Circular dated 27.12.2022 it would be open for the petitioner to produce documents as contemplated therein to explain the mismatch and that with the petitioner not being given a reasonable opportunity, it has not been able to produce such documents. - 4 - HC-KAR NC: 2026:KHC:29728 WP No. 14079 of 2026 Sri K. Hema Kumar, the learned Additional Government Advocate, who accepts notice for the respondent, is heard for the disposal of the petition. This Court must opine that the assertion that the petitioner is not served with notice is not seriously contested as is the petitioner's case that if an opportunity is extended the petitioner can produce documents as mentioned in the Circular dated 27.12.2022. This Court, in these circumstances, opines that there must be intervention with the Order dated 17.02.2024 [Annexure-A] and the summary of such Order dated 18.02.2024 [Annexure-A1] to restore the proceedings with opportunity to the petitioner to file response along with the documents within a timeline. In the light of the afore, the following ORDER The petition is allowed-in-part quashing the impugned Order dated 17.02.2024 - 5 - HC-KAR NC: 2026:KHC:29728 WP No. 14079 of 2026 [Annexure-A] and the summary of such Order dated 18.02.2024 [Anneuxre-A1] and restoring the proceedings to the respondent calling upon the petitioner to appear without further notice on 20.07.2026 with the respondent and produce all documents on such date or further time as may be allowed on such date. Sd/- (B M SHYAM PRASAD) JUDGE NV List No.: 3 Sl No.: 1