- 1 - HC-KAR NC: 2026:KHC:4212 WP No. 35447 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 35447 OF 2025 (T-RES) BETWEEN: TRANSWORLD INTERNATIONAL RECORDS AND DATA MANAGEMENT SERVICES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, REPRESENTED BY ITS DIRECTOR SHRI KAROTOHODY PRAKASH SON OF SHRI RAM UMED SHARMA, AGED 54 YEARS, HAVING OFFICE AT NO. 40 AND 41, SACRED HEART ROAD, K.R. PURAM, BENGALURU-560 036. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE SUPERINTENDENT OF CENTRAL TAX, RANGE-D EAST DIVISION-6, EAST COMMISSIONERATE, 2ND FLOOR, TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU 560 071. …RESPONDENT (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:4212 WP No. 35447 of 2025 ADJUDICATION ORDER BEARING SL.NO.201/2024-25/DED- 6/SUPDT (DIN 20250257000000213396) DATED 24.02.2025 PASSED BY THE RESPONDENT (ANNEXURE-A). 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 called in question the validity of the order of adjudication passed under Section 73(9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It is the case of the petitioner that proceedings have culminated without any reply to the show-cause notice and in-effect the order passed is an ex-parte order. 2. It is submitted that the show-cause notice is stated to have been posted in the portal, but there appears to have been some lapse on the part of the auditor. It is further submitted that insofar as notices of personal hearing, though it is observed in the order that dates for personal hearing was fixed on 02.01.2025, - 3 - HC-KAR NC: 2026:KHC:4212 WP No. 35447 of 2025 27.01.2025 and 06.02.2025, a verification of the portal would indicate that notices for personal hearing were not uploaded in the portal. 3. Learned counsel appearing for the respondent is unable to controvert the assertion that notices of personal hearing were not communicated. 4. Noticing that the order has proceeded and culminated without any reply on merits to the show-cause notice, it would be appropriate to afford one more opportunity to the petitioner to participate in the proceedings. Accepting the explanation of the petitioner, it would be appropriate to set aside the order at Annexure-A and remit the matter back to the stage of reply to the show-cause notice. 5. Petitioner to mark his presence before the sole respondent without further notice on 09.02.2026 and make out his reply. Needless to state, if opportunity granted is not made use of by appearing on the date fixed, - 4 - HC-KAR NC: 2026:KHC:4212 WP No. 35447 of 2025 petitioner would lose the benefit of indulgence granted by this Court. 6. Accordingly, petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR