Sri C Ananda Kumar v. the Executive Engineer
Case brief
What is this about?
Karnataka High Court, Bengaluru; WRIT PETITION NO. 20123 OF 2025 (T-RES); NC: 2025:KHC:53319; decided 15.12.2025 by S.R. Krishna Kumar J.; petitioner C Ananda Kumar (adv. Naveen G.S.) vs Executive Engineers (Panchayatraj/PWD-IWTD/RWSS) and Commercial Tax Officers, Chamarajanagar/Mysuru (AGA K. Hema Kumar); Article 226 certiorari and mandamus; challenge to KGST/CGST Act 2017 section 73(9) orders for tax periods 2018-19, 2019-20, 2020-21 (Annexures C, D, E dated 27.03.2024, 12.08.2024, 09.09.2024) following section 73 show-cause notices dated 26.12.2023, 04.03.2024, 25.03.2024; grievance: reply dated 16.01.2024 not considered and no personal hearing for 2018-19; no replies possible for later periods; petition ALLOWED; all three orders SET ASIDE and matter REMITTED/REMANDED to Respondent No. 4 for fresh adjudication; liberty to file additional replies/documents; personal hearing assured; petitioner to appear 02.02.2026 else order auto-recalled; mandamus for GST/differential GST payment per representations dated 26.06.2023 (Annexure-A) and 27.02.2025 (Annexure-F) not specifically dealt with; no precedents cited; no quantum stated.