Baburengan Mahendran v. the Additional Commissioner of Central Tax
Case brief
What is this about?
Karnataka HC (B M Shyam Prasad J., 24-06-2026) allows WP 16647/2026 (T-RES): quashes Section 73 Finance Act 1994 adjudication order dt. 19.01.2024 (OIO 82/23-24, FY 2015-16 & 2016-17) subject to 7.5% deposit of demand; proceedings restored to Additional Commissioner CGST Bengaluru South; petitioner to file service recipients' Returns details and deposit by 27.07.2026; fresh reasoned adjudication; GST DRC-13 recovery notice dt. 22.04.2026 challenged; third-party information consideration Rs.6,45,08,948/-; manpower services / Reverse Charge Mechanism contention left open; COVID-period SCN non-receipt; personal hearing defaulted.
What did the court decide?
Quashing of the Adjudication Order dated 19.01.2024 (Annexure-A) subject to: restoration of the proceedings to the first respondent on deposit of 7.5% of the demand; filing of details of Returns filed by service recipients along with the certified copy of the order; production of documents and deposit of 7.5% of the demand by 27.07.2026; and conclusion of the proceedings by the first respondent by a reasoned order.