Sri Girish Somappa Poojary v. the Deputy Commissioner of Commercial Taxes.
Case brief
What is this about?
GST DRC-01 show cause notice; audit-based demand of tax, interest and penalty; Audit Finding No.1; tax period Apr 2022 - Mar 2023; same-authority audit objection; extrapolation without statutory basis; natural justice violation alleged; Articles 226, 227, 14, 265 Constitution of India; writ of certiorari; Deputy Commissioner of Commercial Taxes (Audit-6.7) DGSTO-6 Bengaluru; Karnataka HC; liberty to file response by 30.07.2026; respondent to pass just orders; petition disposed, no merits adjudication; M/s Industrial Caterers; counsel Prasanna N Urala; AGA K. Hema Kumar.
What did the court decide?
Liberty reserved to the petitioner to file a response to the Show Cause Notice on or before 30.07.2026; the respondent is to consider the response and pass just orders. No interim quashing of the notice; no adjudication on merits. ¶31