- 1 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9621 OF 2026 (T-RES) BETWEEN: 1. M/S PATHWAYS MARKETING AND CONSULTING GROUP A PROPRIETORSHIP CONCERN, REPRESENTED BY SMT. RAMALPREET KAUR DAUGHTER OF JASVINDER SINGH KAPOOR, AGED ABOUT 40 YEARS, HAVING OFFICE AT PLOT NO.93, PART-1, SY.NO.72, KIADB INDUSTRIAL AREA PHASE-3, NOSIGARA VILLAGE, KASABA HOBLI, MALUR TALUK, BENGALURU - 563 130 KARNATAKA GSTIN: 29BGJPK7504F1ZA & PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-180, BINDU BUILDING, NEAR DOME LIGHT CIRCLE, KOLAR-563 101 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) BINDU NEW BUILDING, 2ND CROSS NEAR DOME LIGHT CIRCLE, KOLAR-563 101 3. JOINT COMMISSIONER OF COMMERCIAL TAX (ADMIN) 5TH FLOOR, VTK-2, B BLOCK, KORAMANGALA, BENGALURU - 560 091 4. COMMERCIAL TAX OFFICER LGSTO-180, BINDU BUILDING, NEAR DOME LIGHT CIRCLE, KOLAR-563 101 & RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER DATED 13.02.2025 PASSED UNDER SECTION 73(9) OF THE CGST ACT AND CORRESPONDING PROVISIONS OF THE KGST ACT FOR THE TAX PERIOD FINANCIAL YEAR 2020-21 BY THE RESPONDENT NO.1 BEARING NO. ACCT/LGSTO- 180/ADJUDICATION/ORDER/2AVS3B/2024-25. COPY OF THE ORDER DATED 13.02.2025 PASSED UNDER SECTION 73(9) OF THE CGST ACT, 2017 IS ENCLOSED AND MARKED AS ANNEXURE - A1 AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 ORAL ORDER Petitioner has called in question the correctness of the order of adjudication at Annexure-A1 for the year 2020-21 as well as the order of adjudication at Annexure- B1 for the year 2021-22. 2. Various contentions have been raised while challenging the orders. 3. Insofar as Annexure-A1 is concerned, it is submitted that the order passed is an ex-parte order and the Authority has completed adjudication on the premise that there was discrepancy between GSTR-3B and GSTR- 2A. It is the case of the petitioner that if an opportunity is granted, the petitioner would demonstrate that no such discrepancy exists. 4. Perused the order of the adjudication at Annexure-A1. The authority has completed the adjudication, noticing the discrepancy between GSTR-3B and GSTR-2A. The order also observes that despite - 4 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 sufficient opportunity granted, the taxpayer has not made out his reply. 5. Taking note that the order passed is an ex parte order and the stand of the petitioner that he has material to demonstrate that the discrepancy as pointed out does not exist, it would be appropriate to set aside the order at Annexure-A1. 6. Accordingly, the order at Annexure-A1 is set aside. The matter is remitted to the stage of reply to the show cause notice. 7. Petitioner is put on terms and directed to pay 10% of the tax demand, insofar as the proceedings at Annexure-A1 is concerned. Petitioner to appear before respondent No.1 without further notice on 04.05.2026. All contentions are kept open 8. Insofar as the adjudication order at Annexure- B1 for the year 2021-22 is concerned, petitioner submits - 5 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 that the order passed is an ex-parte order without the benefit of any reply on behalf of the petitioner. Petitioner submits that there are several grounds to assail the validity of the proceedings and further submits that there has been violation of principles of natural justice insofar as notice prior to audit is less than the time stipulated under Section 65(3) of the CGST Act. Certain other contentions have been raised as well. 9. Perused the order at Annexure-B1. Noticing that the order passed is an ex-parte order without the benefit of any reply to the show cause notice and noticing the contentions raised by the petitioner regarding the validity of the procedure before conducting audit, it would be appropriate to set aside the order at Annexure-B1. 10. Accordingly, the order at Annexure-B1 is set aside. The matter is remitted to the stage of reply to the show cause notice. - 6 - HC-KAR NC: 2026:KHC:18100 WP No. 9621 of 2026 11. Petitioner is put on terms and directed to pay 10% of the tax demand, insofar as the proceedings at Annexure-B1 is concerned. Petitioner to appear before respondent No.2 without further notice on 04.05.2026. All contentions are kept open. 12. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VP