- 1 - HC-KAR NC: 2026:KHC:19394 WP No. 7614 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. 7614 OF 2026 (T-RES) BETWEEN: 1. FORTUNA ENERGY INFRASTRUCTURES A PARTNERSHIP FIRM REPRESENTED BY ITS AUTHORIZED SIGNATORY SHRI PRAKASH NAIK SON OF SHRI MUKKANNA NAIK AGED ABOUT 35 YEARS HAVING OFFICE AT GROUND FLOOR NO. 28, HOTEL FORTUNER PALACE SHESHADRI ROAD, NEXT TO VRL BUS STOP ANAND RAO CIRCLE, BENGALURU-560 009 EMAIL: SRIVATSALAW@GMAIL.COM PHONE: 91 8971470774 … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION-5, BENGALURU WEST COMMISSIONERATE, BMTC BUS STAND COMPLEX DEPOT, 1ST FLOOR, TTMC BUILDING BANASHANKARI, BENGALURU-560 070 2. THE SUPERINTENDENT OF CENTRAL TAX, BWD-5 RANGE WEST DIVISION-5 BMTC BUS STAND COMPLEX DEPOT, 1ST FLOOR, TTMC BUILDING BANASHANKARI, BENGALURU-560 070 … RESPONDENTS (BY SRI. AKASH SHETTY B., ADVOCATE) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19394 WP No. 7614 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH ORDER-IN- ORIGINAL NO. 55/2024-25 [DIN 20250257YU0000 82525E] DATED 27.02.2025 PASSED BY THE FIRST 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 The petitioner has challenged the Order-in-Original at Annexure-'A' dated 27.02.2025. The Order-in-Original is an ex-parte order as is made out from the observations at para-6 of the order. 2. It is the case of the petitioner that the reply was made to the show cause notice as is evidenced from Annexure-'D', which is reply to the show cause notice duly acknowledged and that having been filed on 07.02.2025, the ex-parte order at Annexure-'A' is passed on 27.02.2025. Accordingly, it is submitted that the Authority has grossly erred in proceeding to pass an ex-parte order without taking note of the reply at Annexure-'D'. - 3 - HC-KAR NC: 2026:KHC:19394 WP No. 7614 of 2026 3. Perused the order at Annexure-'C' dated 27.11.2024. The findings at para-6 does indicate that the respondent Authority has placed the petitioner ex-parte and concluded the adjudication. The respondent Authority has recorded a finding that the petitioner has neither furnished written reply to the show cause notice nor appeared to avail of the opportunity of personal hearing, however, Annexure-'D' refers to the reply made which is duly acknowledged by the Office of the Principal Commissioner of Central Tax, Bengaluru, West Commissionerate as per the order dated 07.02.2025. If that were to be so, the order impugned requires to be set aside for having not taken note of the reply of the petitioner. 4. In light of the above, the order at Annexure-'A' dated 27.02.2025 is set aside and the matter is remitted to the respondent Authority for re-consideration. The respondent Authority may re-look into the reply of the petitioner and in light of the matter being remanded, the - 4 - HC-KAR NC: 2026:KHC:19394 WP No. 7614 of 2026 petitioner is permitted to make an additional reply. Further, the petitioner is to avail of the opportunity of personal hearing and proceed with the matter. 5. Consequent to the setting aside of the Order-in-Original at Annexure-'A' dated 27.02.2025, the recovery notice at Annexure-'B' dated 05.01.2026 is also set aside. 6. In light of the setting aside of the Order-in-Original at Annexure-'A' dated 27.02.2025 and directing re-consideration, the petitioner to appear before the respondent No.1 on 05.05.2026 without waiting for further notice. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR