- 1 - HC-KAR NC: 2026:KHC:19392 WP No. 7867 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. 7867 OF 2026 (T-RES) BETWEEN: 1. M/S NICE FABRICATORS REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMAD AZAM AGED ABOUT 43 YEARS, AT NO.5, INDLABLE ROAD, ATTIBELE, ANEKAL TALUK, BENGALURU - 562 107 GSTIN: 29AJIPA5967B1Z8 … PETITIONER (BY SRI. GOWRI SHANKER M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-026, DGSTO-4, ROOM NO. 624, 6TH FLOOR, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-8) BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 … RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19392 WP No. 7867 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ADJUDICATION ORDER AT ANNEXURE A DATED 17.12.2025 IN FORM GST DRC-07 PASSED BY RESPONDENT NO.1 BEARING NO.ACCT/LGSTO-26/DRC-07/2020-21/ 3BVSR1/2024-25 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 The petitioner has called in question the validity of the order of adjudication at Annexure-'A' dated 17.02.2025. 2. It is submitted that due to bona fide reasons, the petitioner was not able to make out its reply to the show cause notice and the respondent Authority has proceeded to adjudicate with the order by treating the petitioner ex-parte on the basis of the materials available with it. 3. It is submitted that, if an opportunity is granted, the petitioner would make out a reply to the - 3 - HC-KAR NC: 2026:KHC:19392 WP No. 7867 of 2026 show cause notice and meet the grounds raised as regards the discrepancy in GSTR-3B and GSTR-1. 4. Taking note of the assertion of petitioner and noticing that the Order of Adjudication passed is an ex-parte order without benefit of any reply to the petitioner, 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. 5. Accordingly, the Order of Adjudication at Annexure-'A' dated 17.02.2025 is set aside and the matter is remitted to the stage of reply to the show cause notice. The petitioner to appear before the respondent No.1 on 11.05.2026 without waiting for any fresh notice. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR