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Sri Raghuveer Sales v. the Commercial Tax Officer

Karnataka HC10 Mar 2026WP/6326/2026

Case brief

AI extract

What is this about?

Writ petition T-RES Karnataka High Court 2026; GST DRC-07 adjudication order set aside as ex-parte; GSTR-3B vs GSTR-1 outward taxable supplies discrepancy; taxable period 2018-19; short declaration of taxable amount; remand to stage of reply to show-cause notice; appearance 15.04.2026; bank account attachment rescinded; recovery proceedings Annexure-B; Commercial Tax Officer LGSTO-081 Peenya; Indian Bank Nagarbhavi branch; Articles 226 and 227 Constitution; Justice S Sunil Dutt Yadav; proprietorship Raghuveer Sales.

What did the court decide?

Impugned adjudication order (Form GST DRC-07, Annexure-A) set aside; matter remitted to respondent No.1 to the stage of reply to show-cause notice with petitioner to appear without further notice on 15.04.2026; attachment of bank account ordered to be rescinded forthwith. ¶37

Sri Raghuveer Sales Vs the Commercial Tax Officer — Writ and Judicial Review | Karnataka HC (2026)

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NC: 2026:KHC:14249 WP No. 6326 of 2026

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF MARCH, 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. 6326 OF 2026 (T-RES)

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BETWEEN:

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SRI RAGHUVEER SALES, (A PROPRIETORSHIP), REPRESENTED BY ITS PROPRIETOR, MR. ANANTA B.G., AGED ABOUT 58 YEARS, S/O BINDUMADHAVA RAO G., NO.4151, 15^TH BLOCK, JANAPRIYA TOWNSHIP, KADABAGARE POST, JANAPRIYA TOWNSHIP, BENGALURU - 562 130.

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&PETITIONER

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(BY SRI. VENKATANARAYANA G.M., ADVOCATE)

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AND:

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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THE COMMERCIAL TAX OFFICER, O/O. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-081, DGSTO - 06, 1^ST FLOOR, KIADB BUILDING, 14^TH CROSS, PEENYA 2^ND STAGE, BENGALURU - 560 058.

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INDIAN BANK, THE BRANCH MANAGER, IFSC CODE: IDIB000S105, NO.11, NAGARBHAVI MAIN ROAD, PRASHANTH NAGAR CIRCLE, BENGALURU - 560 079.

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&RESPONDENTS

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(BY SRI. K. HEMA KUMAR, AGA)

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NC: 2026:KHC:14249 WP No. 6326 of 2026

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HC-KAR

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO CALLING FOR THE RECORDS PERTAINING TO THE IMPUGNED ORDER VIDE FORM GST DRC-07 (ANNEXURE-A) BEARING REFERENCE NO.ZD2904240695260 DATED 26.04.2024 PASSED BY THE RESPONDENT NO.1, AND UPON EXAMINATION THEREOF BE PLEASED TO SET ASIDE THE SAID IMPUGNED ORDER AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE 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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ORAL ORDER

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The petitioner has called in question the validity of the impugned order at Annexure-A and has also sought for setting aside of the recovery proceedings at Annexure-B. In terms of the order of adjudication at Annexure-A, it is noticed that the authority based on the information on GST portal, scrutiny of returns of the taxable period 2018-

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19 has noticed certain discrepancies from comparison between 'Outward taxable supplies (other than zero

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3 - NC: 2026:KHC:14249 WP No. 6326 of 2026

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HC-KAR

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rated)' and 'Outward taxable supplies (zero rated)' as per GSTR-3B and GSTR-1 and it is observed that the assessee has short declared the taxable amount. Adjudication is proceeded with and order passed while observing that the assessee has neither filed any reply nor participated in the proceedings.

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Such order is challenged and the counsel for the petitioner submits that the petitioner would be in a position to demonstrate reconciliation between GSTR-3B and GSTR-1, if opportunity is provided. It is further submitted that along with returns, petitioner has made certain deposits.

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Taking note of that the order passed is in-effect an ex-parte order, it would be appropriate to set aside the order at Annexure-A and remit the matter for fresh consideration before respondent No.1 to the stage of reply to show-cause notice. Petitioner to appear without further notice on 15.04.2026.

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NC: 2026:KHC:14249 WP No. 6326 of 2026

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HC-KAR

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