M/S. Best Corrugators v. Union of India

Karnataka HC7 Jan 2026WP/12655/2024

Case brief

AI extract

What is this about?

GST/Central Excise overlapping jurisdiction with State Commercial Taxes (Local GST); show-cause notice for same tax period already adjudicated held unsustainable and set aside; SCN Annexure-K dated 27.03.2024 quashed/set aside by writ petition under Articles 226 and 227 of the Constitution; adjudicating order Annexure-H dated 26.12.2023, FY 2017-18; return of documents collected during proceedings; counsel concession cannot be controverted; High Court of Karnataka, WP No. 12655 of 2024 (T-RES), single Judge S Sunil Dutt Yadav, disposed 07.01.2026.

What did the court decide?

Show-cause notice at Annexure-K set aside; the respondent Central Tax Authorities to verify and return to the petitioner any documents collected pursuant to the show-cause notice. ¶¶42

M/S. Best Corrugators Vs Union of India — Writ and Judicial Review | Karnataka HC (2026)

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NC: 2026:KHC:820 WP No. 12655 of 2024

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 7^TH DAY OF JANUARY, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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WRIT PETITION NO. 12655 OF 2024 (T-RES)

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BETWEEN:

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M/S. BEST CORRUGATORS (PARTNERSHIP CONCERN) REPRESENTED BY ITS MANAGING PARTNER, SRI K.V. ANANTHASHAYANA S/O K.V. VISHWESHWARAIAH, AGED ABOUT 59 YEARS, BUSINESS PLACE AT #131/A, RBI ROAD, BELAGOLA INDUSTRIAL, METAGALLI, MYSURU - 570 016.

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… PETITIONER

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(BY SRI. ARAVINDA S.N., ADVOCATE)

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Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA

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AND:

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UNION OF INDIA REPRESENTED BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.

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PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, KARNATAKA P.B. NO.5400,

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2 - NC: 2026:KHC:820 WP No. 12655 of 2024

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HC-KAR

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C.R.BUILDING, QUEENS ROAD, BANGALORE - 560 001.

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CGST COMMISSIONER OF CENTRAL TAX (CGST) COMMISSIONERATE, (FORMERLY, THE COMMISSIONER OF CENTRAL EXCISE, MYSORE) SIDDARTH NAGAR MYSORE - 570 011.

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THE DEPUTY/ASST COMMISSIONER OF CENTRAL EXCISE, BANNIMANTAP DIVISION, S1 AND S2, VINAYA MARGA, SIDDHARTHANAGARA, MYSORE - 570 011.

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… RESPONDENTS

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(BY SMT. SWATI L KAMAT., CGC FOR R1; SRI AKASH B. SHETTY, ADVOCATE FOR R2 TO R4)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH SCN ISSUED BY THE R4, ANNEXURE-K (SCN) DTD 27.03.2024 AND ETC.

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THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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NC: 2026:KHC:820 WP No. 12655 of 2024

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HC-KAR

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ORAL ORDER

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The present petition has been filed calling in question the validity of show-cause notice at Annexure-K dated 27.03.2024. The petitioner submits that there has been adjudication as regards his assessment for the Financial Year 2017-18 as per the order at Annexure-H dated 26.12.2023 and the order of the Assistant Commissioner of Commercial Taxes, Local Goods and Service Tax enclosed at Annexure-H.

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It is stated that for the same tax period 2017-18, notice was issued by the Central Tax Department and such notice for the same period for which the State Authorities have already adjudicated does not arise and such proceedings are without jurisdiction.

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Learned Counsel Sri.Akash B. Shetty appearing

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for the Central Tax Department submits that the contention raised by the petitioner cannot be controverted.

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4 - NC: 2026:KHC:820 WP No. 12655 of 2024

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HC-KAR

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Taking note of the adjudicating order at

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Annexure-H and the stand of the learned counsel for the Central Tax Department, show-cause notice at Annexure-K is set aside.

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It is further submitted that certain documents

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have been collected by the Central Tax Authorities pursuant to the show-cause notice which needs to be returned to the petitioner. The respondent Central Tax Authorities to verify and if there are any documents collected from the petitioner, the same may be returned to him.

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Accordingly the petition is disposed of.

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Sd/(S SUNIL DUTT YADAV) JUDGE

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M/S. Best Corrugators v. Union of India

Case brief

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M/S. Best Corrugators v. Union of India

Case brief

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