- 1 - HC-KAR NC: 2026:KHC:14336 WP No. 7636 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7636 OF 2026 (T-RES) BETWEEN: 1. M/S. VIJAYA STONE CRUSHER A PARTERSHIP FIRM REGISTERED UNDER THE FIRM ACT, REGISTERED OFFICE AT NO.395, PRASANNA ANJANEYA LAYOUT, KUNIGAL BYPASS ROAD, NELAMANGALA, BENGALURU RURAL DISTRICT - 562 123 REPRESENTED BY ITS PARTNER SMT. VIJAYA VENKATESH W/O. LATE C. VENKATESH AGED ABOUT 55 YEARS & PETITIONER (BY SRI. BHAT GANAPATHI NARAYANA., ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS SECRETARY 2. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, VIDANA SOUDHA, DR. B.R. AMBEDKAR VIDHI, Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14336 WP No. 7636 of 2026 BENGALURU - 560 001, REPRESENTED BY ITS PRINCIPLE SECRETARY 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 6.8, DIVISIONAL GOODS AND SERVICES TAX OFFICE - 6 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE PEENYA INDUSTRIALL AREA BENGALURU - 560 058 & RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY APPROPRIATE ORDER OR DIRECTION BY QUASHING THE IMPUGNED DEMAND ORDER DATED 24.12.2025 AS PER FILE NO.DCCT(A)-6.8/DGSTO- 6/ADT/....../2025-26, AS PER ANNEXURE K, PASSED BY THE RESPONDENT NO.3, THE INTEREST OF JUSTICE AND EQUITY 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 sought for setting aside of the order at Annexure-K, which is the Adjudication Order. Petitioner submits that the proceedings have culminated in an order of adjudication without the benefit of reply by the petitioner. - 3 - HC-KAR NC: 2026:KHC:14336 WP No. 7636 of 2026 2. It is submitted that the lapse in not making out reply was due to bonafide reasons and the petitioner is in a position to demonstrate the discrepancies as stated to have been noticed by the authorities between Outward supply declared in GSTR3B and audited Balance Sheet. 3. It is submitted that the petitioner may be afforded an opportunity to make out reply to the show-cause notice by putting the petitioner on terms. 4. Perused the Adjudication order dated 24.12.2025. The adjudication has culminated in an ex-parte Adjudication Order. The petitioner has not made out response by way of reply, nor participated in the personal hearing though opportunity was provided. 5. Taking note of the order having been passed without the benefit of reply, the Adjudication Order at Annexure-K is set aside and the matter is remitted to the stage of reply to the show-cause notice. All contentions are kept open. - 4 - HC-KAR NC: 2026:KHC:14336 WP No. 7636 of 2026 6. The petitioner is directed to pay 10% of the tax demand within two weeks from the date of receipt of certified copy of the order. Petitioner to appear before the respondent no.3 without further notice on 15.04.2026. Sd/- (S SUNIL DUTT YADAV) JUDGE NP