Dismissed

Sri. a S Sampath Kumar v. Government of Karnataka

Karnataka HC1 Apr 2026WP/34630/2025

Case brief

AI extract

What is this about?

Writ petition challenging a third-party recovery notice under Section 79(1)(c) and Section 74 adjudication proceedings was withdrawn. Counsel stated the recovery notice alone had been erroneously challenged instead of the adjudication orders. Petition dismissed as withdrawn with liberty to file a fresh writ petition.

What did the court decide?

Liberty to file a fresh writ petition challenging the show cause notices, adjudication orders and recovery notice.

Sri. a S Sampath Kumar Vs Government of Karnataka — GST and Indirect Tax | Karnataka HC (2026)

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NC: 2026:KHC:18030 WP No. 34630 of 2025

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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 1^ST DAY OF APRIL, 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. 34630 OF 2025 (T-RES)

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BETWEEN:

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SRI. A S SAMPATH KUMAR S/O. N.SRINIVASAPPA, CONTRACTOR, AGED ABOUT 40 YOUNG NO.36, AREHALLI VILLAGE, NELAVAGILU POST, HOSAKOTE TALUK, BENGALURU RURAL - 562 122 GSTN: 29APPPK1650N1ZA EMAIL: [email protected] FY 2021-22

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… PETITIONER

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Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA

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(BY SRI. BABU., ADVOCATE)

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AND:

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GOVERNMENT OF KARNATAKA COMMERCIAL TAXES DEPARTMENT GOODS AND SERVICES TAX (GST) OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5, 10 VANIJYA THERIGE KARYALAYA-2, A-BLOCK, ROOM NO.7, 4^TH FLOOR, KORAMANGALA, BANGALORE-560 047. REP. BY ASSESSING OFFICER

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2 - NC: 2026:KHC:18030 WP No. 34630 of 2025

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HC-KAR

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ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER, LOCAL GOODS AND SERVICE TAX OFFICE, NO.58, 2^ND FLOOR, H.A.L. 2^ND STAGE, DEFENCE COLONY, 100 FT.ROAD, INDIRANAGAR, BANGALORE-560 038. REP. BY ASSESSING OFFICER

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… RESPONDENTS

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(BY SMT. JYOTI M. MARADI, HCGP)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (I) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE TO A THIRD PERSON UNDER SECTION 79(1)(C) OF THE GST ACT, 2017 NO.ACCT (AUDIT) 5, 10/ADJ/8, 74/15/2025-26 DATED 12.06.2025 ORDER/NOTICE ISSUED BY THE RESPONDENT NO.1 AND SHOW CAUSE NOTICE BEARING NO.ACCT/LGSTO-38/DRC 01/2024-25 DATED 16.11.2024 ISSUED BY THE RESPONDENT NO.2 BEARING NO.ACCT/LGSTO-38/DRC 01/2024-25 DATED 16.11.2024 ANNEXURE-B AND ADJUDICATION PROCEEDINGS U/S 74 OF THE CGST/SGST ACT 2017 AS PER THE ASSIGNMENT JCCT(A)/DGSTO-5/ JDN/993/2023-24 DATED 27.09.2023 INTIMATION ISSUED BY THE JOINT COMMISSONER OF COMMERCIAL TAXES (A) DGSTO-(05) BANGALORE FOR THE F.Y.2018-19 AND ON THE BASIS OF NOTICE ISSUED BY THE RESPONDENT NO.2 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:18030 WP No. 34630 of 2025

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HC-KAR

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ORAL ORDER

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Learned counsel for the petitioner has filed a memo

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seeking to withdraw the petition.

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The memo is taken on record. It reads as

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follows:-

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"The Counsel for the Petitioner submits that due to inadvertent mistake of the earlier Counsel, only recovery notice issued to third person has been challenged instead of challenging the adjudication orders and it is causing lot of inconvenience either to amend the writ petition or to comply with the office objections and it is becoming very difficult to proceed with the matter. Therefore, the Petitioner is willing to file a fresh writ petition challenging the show cause notices, consequent adjudication orders and recovery notice issued for recovery of interest and penalty for the tax period 2017-18 to 2019-20 and hence, filing this memo seeking crave of this Hon'ble Court to permit him to withdraw the above writ petition reserving liberty to file a fresh writ petition. In view of the above, it is respectfully prayed that the Hon'ble Court be pleased to dismiss the above writ petition as withdraw reserving liberty to the Petitioner to file a fresh writ petition in the interest of justice."

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NC: 2026:KHC:18030 WP No. 34630 of 2025

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HC-KAR

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In light of the memo filed and submission

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made, the petition is dismissed and liberty to file a fresh writ petition as sought for is reserved.

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SD/(S SUNIL DUTT YADAV) JUDGE

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VGR

Sri. a S Sampath Kumar v. Government of Karnataka

Case brief

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Sri. a S Sampath Kumar v. Government of Karnataka

Case brief

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