- 1 - HC-KAR NC: 2026:KHC:24071 WP No. 10006 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 10006 OF 2026 (T-RES) BETWEEN: 1. ANISH DASS PROPRIETOR OF M/S. IDEA TRADERS, SON OF DAVID DASS, AGED ABOUT 35 YEARS, HAVING PLACE OF BUSINESS AT NO 39, SHANTHIVANA, 3RD CROSS, SAHAKARANAGAR, BENGALURU-560092. …PETITIONER (BY SRI. HARSHITH N BALAKRISHNA.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES NO, 80/08, SAMYA TOWERS, TATA NAGAR MAIN ROAD, BENGALURU 560092. 2. HDFC BANK REPRESENTED BY ITS MANAGER, NO. 178-A, MATADAHALLI, NEXT TO KFC, R.T. NAGAR MAIN ROAD, BENGALURU 560032 …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 OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI TO SET ASIDE THE NOTICE OF INTIMATION OF TAX Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24071 WP No. 10006 of 2026 ASCERTAINED AS PAYABLE UNDER SECTION 73(9) KGST ACT, 2017 DATED 27.08.2024, BEARING REFERENCE NO.ACCT (LGSTO- 152)/DRC-07/2024-25/ORDER-U/S 73/2024/25, ISSUED BY THE RESPONDENT NO. 1 (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has challenged the validity of the order at Annexure-A which is an order of adjudication under Section 73(9) of the KGST / CGST Act. 2. Petitioner submits that he could not participate in the proceedings, in light of non-receipt of any communication because the paid email account was not accessible. It is submitted that as the petitioner was not paying the subscription charges, no communication was received through email ID. It is submitted that ex-parte order is passed and petitioner has material to demonstrate by way of reconciliation statement of export invoices and corresponding FIRC/BRC received, in the requisite format. Accordingly, it is submitted that the impugned order may - 3 - HC-KAR NC: 2026:KHC:24071 WP No. 10006 of 2026 be set aside and the matter be remitted to the stage of reply to the show cause notice. 3. Perused the order at Annexure-A. The Authority has observed that the petitioner has not filed reply nor filed objections to the show cause notice. The Authority has also recorded a finding that there is non-compliance of zero-rated turnover as per Rule 96(A) of the CGST/KGST Rules and accordingly, the supplies are considered as taxable supplies and tax at domestic / local domestic rate is levied considering the export turnover as domestic outward supply attracting domestic rate of tax. 4. In light of the petitioner’s assertion that he would file reconciliation statement of export invoices and corresponding FIRC/BRC received in the requisite format and also noticing that the findings of the Authority is without the benefit of reply to the show cause notice, the impugned order is required to be set aside. - 4 - HC-KAR NC: 2026:KHC:24071 WP No. 10006 of 2026 5. Accordingly, the order at Annexure-A is set aside. The matter is remitted to the stage of reply to the show cause notice. In light of the lapse on the part of the petitioner, petitioner to pay 10% of the tax demand. 6. Petitioner to appear before respondent No.1 without further notice on 25.05.2026. All contentions on merits are kept open. 7. In light of the order at Annexure-A being set aside, respondent – Authorities to rescind the instructions issued to the Bank forthwith. 8. In light of the above, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VP