- 1 - HC-KAR NC: 2026:KHC:23393 WP No. 12879 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 12879 OF 2026 (T-RES) BETWEEN: 1. M/S HARIHARA PUTRA BOTTLE SUPPLIES NO. 808, GARUDANAGIRI ROAD, ARASKERE, HASSAN - 573 103 REPRESENTED BY ITS PROPRIETOR SRI. NARASIMHAIAH NAGARAJ RESIDING AT SRI. HARIHARA PUTRA NILAYA, GARUDANAGIRI ROAD, CHOWDESWARI NAGAR, ARASIKERE, HASSAN - 573 103 (UNDER REGISTERED INDIAN PARTNERSHIP ACT 1952) … PETITIONER (BY SRI. GOWRISHANKAR PRASAD H R., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 009 2. THE COMMERCIAL TAX OFFICER (AUDIT), JENUSHREE BUILDING, NEAR COURT, B.H.ROAD, ARASIKERE - 573 103 Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23393 WP No. 12879 of 2026 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS) MALNAD DIVISION, SUVARNA KARNATAK VANIJYA TEREGE BHAVANA GOPALA GOWDA LAYOUT, SHIVAMOGGA - 577 205 … RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI, MANDAMUS OR ANY OTHER WRIT OR DIRECTION IN THE NATURE OF A WRIT QUASHING THE FOLLOWING ADJUDICATION ORDERS PASSED BY THE COMMERCIAL TAX OFFICER, AUDIT, ARASIKERE UNDER SEC. 73 OF THE GST ACT. (1) BEARING NO. VAA.TE.AA.(LE.PA)AA.KE. /2024-25 DTD. 12- 08-2024 FOR THE FINANCIAL YEAR (FY) 2019-20 CONSEQUENTIAL SUMMARY OF THE ORDER IN FORM DRC-07 BEARING REFERENCE NO. ZD2908240512276, DATED 13-08- 2024, PRODUCED AS PER ANNEXURES - A (1), AND (2) HEREWITH 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 HCGP accepts notice for the respondents. 1. The petitioner has called in question the validity of the adjudication order at Annexure-A, A1 and A2 for the Assessment Year 2019-20, Annexure-B1 and B2 for the year 2020-21, Annexure-C1 and C2 for the year 2021-22. - 3 - HC-KAR NC: 2026:KHC:23393 WP No. 12879 of 2026 The petitioner has also challenged the orders-in-appeal for the relevant years at Annexure-D, E and F. 2. Insofar as orders-in-appeal, it is noticed that orders-in-appeal have been dismissed on the sole ground of appeals having been filed beyond the period of limitation without entering into the merits. Accordingly, the orders-in-appeal at Annexure-D, E and F are orders passed only on the preliminary point of limitation without entering into merits. In light of the same, as there would be no merger of such orders and accordingly, the court enter into the validity of order-in-original. 3. It is the case of the petitioner that the respondent authorities had instituted the proceedings on the premise that there is variation of taxable turn over and that the ATC claims were ineligible. It is further noticed by the authorities that there is discrepancy between GSTR-3B and GSTR-2A. It is further observed that the suppliers did not - 4 - HC-KAR NC: 2026:KHC:23393 WP No. 12879 of 2026 insist and there was no supply and transactions were only on paper. 4. Petitioner submits that GST registration itself was cancelled on the application of the tax payer with effect from 26.04.2023 and accordingly, the petitioner did not have notice of communication of the authorities that were subsequent to such date. Accordingly, it is submitted that the orders passed were exparte order and if the petitioner is afforded an opportunity by reopening the proceedings, petitioner would make out reply and also provide reconciliation between GSTR-3B and GSTR-2A. Such observation referred to above are common as regards the order at Annexure-A1, B1 and C1 which are the orders of adjudication under Section 73 (9) of the KGST Act, 2017. 5. In light of orders admittedly being ex-parte, the orders accepting the lapse in non-reply to such notices, Annexure-A1, B1 and C1 are set aside. The matter is remitted to the respondent no.2 for fresh consideration. - 5 - HC-KAR NC: 2026:KHC:23393 WP No. 12879 of 2026 In light of lapse of the petitioner, petitioner is put on terms and petitioner is directed to pay a sum of Rs.10,000/- for each year which is the subject matter of adjudication ie., 2019-20, 2021-21 and 2021-22. Petitioner to appear without further notice before the respondent no.2 on 25.05.2026. All contentions are kept open. 6. Petitioner is at liberty to file reply to the show-cause notice and the matter be proceeded thereafter. Sd/- (S SUNIL DUTT YADAV) JUDGE NP