- 1 - HC-KAR NC: 2026:KHC:31057 WP No. 14772 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 23RD DAY OF JUNE 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14772 OF 2026 (T-RES) BETWEEN: M/S AZAD STEELS NO.1/1, OLD NO.7, 2ND CROSS, S.H. ROAD, BLACK SMITH BLOCK, BENGALURU-560002 (REPRESENTED BY ITS PROPRIETOR MR. AMEER AZAD S/O MOHD. IBRAHIM AGED ABOUT 67 YEARS) …PETITIONER (BY SRI. B. G. CHIDANANDA URS., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES., LGSTO-110, BMTC-TTMC, 1ST FLOOR, JAYANAGAR 4TH BLOCK, BENGALURU-560011. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3, SHANTHI NAGAR, BENGALURU-560027. …RESPONDENTS (BY SRI K HEMA KUMAR., AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31057 WP No. 14772 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASH THE ORDER IN GST.AP.111/2025.26 DATED 31.07.2025 PASSED BY THE R2 WHICH IS HEREWITH ENCLOSED AS ANNX-F. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner's grievance is with the Adjudication Order dated 19.05.2025 [Annexure-D] and the Order-in-Appeal dated 31.07.2025 [Annexure-F]. Sri B G Chidananda Urs, the learned counsel for the petitioner, has pointed out on the previous occasion that the proceedings under Section 74 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’] are based on a Show Cause Notice dated 02.04.2025 [Annexure-C] but this Show Cause Notice does not relate to the petitioner and therefore - 3 - HC-KAR NC: 2026:KHC:31057 WP No. 14772 of 2026 the Adjudication Order must fail because it is not after the requisite Show Cause Notice. Sri K Hemakumar, the learned Additional Government Advocate, who accepts notice for the respondents, is extended an opportunity to respond. This Court must intervene if it cannot be gainsaid that the confirmation of a proposition by way of an order under Section 74 of the Act must be in terms of the Show Cause Notice issued in the prescribed form. If the Show Cause Notice that is uploaded on the website relates to another entity, the confirmation would be without notice. It is undisputed that the Adjudication Order is after the Show Cause Notice dated 02.04.2025 addressed to M/s. Vaibhav Info though the Intimation in GST FORM DRC-01A was issued to the petitioner and there is a response there to. This is an aspect that has not been considered even in the appeal proceedings. As such, the following. - 4 - HC-KAR NC: 2026:KHC:31057 WP No. 14772 of 2026 ORDER [a] The petition is allowed. [b] The impugned Adjudication Order dated 19.05.2025 [Annexure-D] and the Order-in-Appeal dated 31.07.2025 [Annexure-F] are quashed but without prejudice to the Authorities to commence proceedings if permissible in law without prejudice to the petitioner's defenses if such proceedings are commenced. Sd/- (B M SHYAM PRASAD) JUDGE AN/-