- 1 - HC-KAR NC: 2026:KHC:21511 WP No. 9716 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9716 OF 2026 (T-RES) BETWEEN: M/S. G. N. ABISHEKA TRADERS, WARD NO.1, B M GURUMARANAHALLY, CHANNARAYAPATTNA, HASSAN-573116. (REPRESENTED BY ITS PROPRIETOR SRI. G M NATARAJU) &PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU 560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4), VANIJYA THERIGE BHAVANA, NEAR 100FT ROAD, 12TH CROSS, 'A' BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA- 577205. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:21511 WP No. 9716 of 2026 3. THE COMMERCIAL TAX OFFICER, SUB GOODS AND SERVICE TAX OFFICER-241, JENUSHREE BUILDING, NEAR JMFC COURT, B.H. ROAD, ARSIKERE- 573103. &RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ADJUDICATION ORDER PASSED UNDER SECTION 73 OF THE CGST/KGST ACT, BY RESPONDENT-3 VIDE OIO NO.195/2024- 25 DATED 21/08/2024 MARKED AT ANNEXURE-D INSOFAR AS THE PETITIONER IS CONCERNED 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 High Court Government Pleader accepts notice for the respondents. 2. The present petition has been filed seeking for setting aside the order of adjudication at Annexure-D passed under Section 73 of the CGST/KGST Act. The - 3 - HC-KAR NC: 2026:KHC:21511 WP No. 9716 of 2026 petitioner has also sought for setting aside of the notice of demand at Annexure-F. 3. It is the case of the petitioner that the Order-in- Original is an exparte order, insofar as the petitioner has not filed any objection to the show-cause notice nor discharged tax liability as asserted by the revenue. It is further submitted that the petitioner was not served. 4. Learned High Court Government Pleader would point out the observation made at para-5 of the impugned order that the petitioner has been served through the registered email ID and hence non-participation is due to lapse on part of the petitioner. 5. Learned counsel for the petitioner submits that even otherwise the order is passed without the benefit of reply, matter may be remitted for fresh consideration to the stage of reply to show-cause notice. - 4 - HC-KAR NC: 2026:KHC:21511 WP No. 9716 of 2026 6. Perused the Order-in-Original. It is noticed that the authority has observed that there was a short declaration of outward tax and also short payment of tax. The authority has further adjudicated the case on the basis of material available and proceeded to pass an order. The discrepancy as alleged is a factual aspect which may require response of the petitioner on its merits. 7. Taking note of the assertion of the petitioner that there are materials to demonstrate that the alleged discrepancy in the show-cause notice does not exist, it would be appropriate to set aside the order at Annexure-D and remit the matter to the stage of reply to show-cause notice. 8. Accordingly, the order at Annexure-D is set aside. Matter is remitted to the stage of reply to show- cause notice before respondent No.3 for reconsideration. 9. Petitioner to appear before respondent No.3 without further notice on 18.05.2026. Petitioner is at - 5 - HC-KAR NC: 2026:KHC:21511 WP No. 9716 of 2026 liberty to make out reply to the show-cause notice. All contentions are kept open. 10. Accordingly, petition is disposed of in terms of the above. SD/- (S SUNIL DUTT YADAV) JUDGE MCR