- 1 - HC-KAR NC: 2026:KHC:20314 WP No. 7788 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7788 OF 2026 (T-RES) BETWEEN: MIR ALTAF HUSSAIN, AGED ABOUT 85 YEARS, 3J, 7TH MAIN, 3RD CROSS, 3RD BLOCK, KORAMANGALA, BENGALURU (BENGALURU) URBAN, KARNATAKA-560 034. …PETITIONER (BY SRI. VISHWANATH PATIL, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI - 110 001. 2. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU - 560 001. 3. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, Digitally signed by MAMATHA R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:20314 WP No. 7788 of 2026 LGSTO-015, BMTC BUILDING, 6TH BLOCK, 6TH FLOOR, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SRI. MADANAN PILLAI, CGC FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2 TO R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE AND QUASH THE ADJUDICATION ORDER ACCT/LGSTO-015/ DRC.07 /2024-25 DATED 17.02.2025 AS PER ANNEXURE-B AND DECLARE AND STRIKE DOWN SECTION 16(2)(C) OF CGST /SGST ACTS AS BEING UNCONSTITUTIONAL, THE SAME BEING VIOLATIVE OF ARTICLES 14 AND 19 AND 19(1)(G) OF THE CONSTITUTIONS OF INDIA 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 Learned counsel for the petitioner makes an oral request to amend the interim prayer column. In light of the request made and submission that there was a typographical error, petitioner is permitted to amend the interim prayer column. 2. Learned CGC, Sri. Madanan Pillai is directed to accept notice for respondent No.1. Learned High Court - 3 - HC-KAR NC: 2026:KHC:20314 WP No. 7788 of 2026 Government Pleader accepts notice for respondents No.2 to 4. 3. The petitioner has challenged the order of adjudication passed under Section 73(9) of the CGST / KGST Acts, 2017. It is submitted that due to bonafide reasons, petitioner did not make out a reply to the show- cause notice, resulting in exparte order of adjudication. It is submitted that the alleged discrepancy regarding excess claim of Input Tax Credit (ITC) and mismatching GSTR-3B compared to GSTR-2A would be appropriately explained, if the matter is remitted to the authority by setting aside the order of adjudication. 4. Taking note of such assertion that petitioner has material to demonstrate mismatch between GSTR-3B and GSTR-2A which is a factual exercise to be conducted on the basis of material furnished by the petitioner and noticing that the order passed is an exparte order, it would be appropriate to set aside the impugned order of - 4 - HC-KAR NC: 2026:KHC:20314 WP No. 7788 of 2026 adjudication at Annexure-B and remit the matter back to the stage of reply to show-cause notice. 5. Petitioner to appear before respondent No.4 without further notice on 18.05.2026. All contentions are kept open. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR