- 1 - HC-KAR NC: 2026:KHC:12934 WP No. 5966 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5966 OF 2026 (T-RES) BETWEEN: 1. MASS ENGINEERING TECHNOLOGIES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS DIRECTOR, SHRI SHASHIKUMAR S N SON OF SHRI NANJUNDASWAMY S AGE 56 YEARS HAVING OFFICE AT PLOT NO.31J BHADRAVATHI INDUSTRIAL AREA SHIVAMOGGA - 577 222 EMAIL: SRIVATSALAW@GMAIL.COM PHONE: 89714 70774 … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX SHIVAMOGGA SOUTH RANGE SHIVMOGGA DIVISION, MYSURU COMMISSIONERATE 6TH CROSS, ASHWATH NAGARA OFF SAVALANGA ROAD, SHIVAMOGGA … RESPONDENT Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12934 WP No. 5966 of 2026 (BY SRI. AKASH SHETTY, ADVOCATE) THIS W P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH ORDER-IN-ORIGINAL NO. MYS/DIV-SHIVAMOGGA-R- SOUTH/SUPDT/NKT/ADJ/14/2023-24 (DIN 20240157YY000000 CF48) DATED 17.01.2024 PASSED BY THE RESPONDENT (ANNEXURE-A) AND ETC. THIS PETITION COMING ON FOR FRESH MATTERS LIST 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-in-Original at Annexure-A. 2. The case of the petitioner is that the proceedings are concluded ex-parte and the petitioner has material to demonstrate that the alleged discrepancy as noticed by the authority as regards the ITC available in GSTR-2A vis-à-vis returns in Form GSTR-3B does not exist. The petitioner further submits that though he did not reply to the show cause notice, there is no evidence on the portal regarding the availability of opportunity of personal hearing. Accordingly, it is submitted that the - 3 - HC-KAR NC: 2026:KHC:12934 WP No. 5966 of 2026 Order-in-Original be set aside and the matter be remitted from the stage of reply to the show cause notice. 3. Perused the Order-in-Original. The authority has concluded the adjudication without the benefit of reply to the show cause notice. The authorities have recorded findings regarding the ineligibility of the petitioner to have claimed ITC, as the said invoices relied upon are not eligible for claim of ITC in terms of Section 16(2) of the CGST Act. The order that is passed without benefit of any reply to the show cause notice. 4. Taking note of the same, it would be appropriate to afford an opportunity to the petitioner to participate in the proceedings by taking stand on merits. Accordingly, the order at Annexure-A is set aside and the matter is remitted for fresh consideration from the stage of reply to the show cause notice. The petitioner to appear before the respondent without further notice on 06.04.2026. - 4 - HC-KAR NC: 2026:KHC:12934 WP No. 5966 of 2026 5. Accordingly, the writ petition is disposed of and all contentions are kept open. SD/- (S SUNIL DUTT YADAV) JUDGE SHS