- 1 - HC-KAR NC: 2026:KHC:31052 WP No. 18123 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18123 OF 2026 (T-RES) BETWEEN: SRI GIRISH SOMAPPA POOJARY AGED ABOUT 42 YEARS PROPRIETOR OF M/S INDUSTRIAL CATERERS 1ST FLOOR, SY NO.3/1 WARD NO.38 SRI MUNESHWARA INDUSTRIAL ESTATE TUMKUR ROAD BENGALURU KARNATAKA-560058 …PETITIONER (BY SRI. PRASANNA N URALA., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES., (AUDIT-6.7) DGSTO-6 BENGALURU 3RD FLOOR KIADB BUILDING 14TH CROSS, 2ND STAGE, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31052 WP No. 18123 of 2026 PEENYA INDUSTRIAL AREA BENGALURU-560058 …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE DATED 19.05.2026 IN FORM GST DRC-01 BEARING REFERENCE NO. ZD290526086347T, FOR THE TAX PERIOD APR 2022 MAR ISSUED BY RESPONDENT 2023, AT ANNEXURE A QUA THE DEMAND OF TAX, INTEREST AND PENALTY ARISING OUT OF AUDIT FINDING NO.1 ON ACCOUNT OF BEING VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE, AND BEING ARBITRARY, DEVOID OF THE SANCTION OF LAW AND THEREFORE VIOLATIVE OF ARTICLES 14 AND 265 OF THE CONSTITUTION OF INDIA. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:31052 WP No. 18123 of 2026 ORAL ORDER The petitioner has called in question a Show Cause Notice issued in Form GST DRC-01 on 19.05.2026. This notice is based on an audit report extending opportunity to the petitioner till 20.06.2026. Mr. Prasanna N. Urala, the learned counsel for the petitioner, submits that this Court must intervene with the Show Cause Notice inter alia because this Notice is by the very same Authority who has conducted the audit and filed audit report and is based on extrapolation with no basis in the statute. The learned counsel relies upon, amongst others, the averments in Paragraph Nos.4 and 5 of the Memorandum of Writ Petition to justify interference with the impugned Show Cause Notice. Mr. K. Hema Kumar, a learned Additional Government Advocate who is called upon to accept notice for the respondent, is heard. This Court is of the opinion that it would be open to the petitioner to - 4 - HC-KAR NC: 2026:KHC:31052 WP No. 18123 of 2026 show cause against the continuation of the proceedings. Therefore, the petition must be disposed of with liberty to the petitioner to file response showing cause calling upon the respondent to consider the same and pass just orders. At this stage, Mr. Prasanna N. Urala submits that this Court may grant a reasonable time. Hence, the petition stands disposed of on the afore terms reserving liberty to the petitioner to file a response, if any, to the Show Cause Notice before 30.07.2026. Sd/- (B M SHYAM PRASAD) JUDGE RB