Partly allowed

Prakash K B v. the Commercial Tax Officer

Karnataka HC17 Mar 2026WP/7662/2026

Case brief

AI extract

What is this about?

The High Court of Karnataka set aside ex-parte adjudication orders under Section 73 of the CGST Act for multiple tax periods. The matter was remitted to the stage of reply to the show-cause notice. The petitioner was directed to pay 10% of tax as a condition.

What did the court decide?

Set aside impugned adjudication orders; remit matter to stage of reply to show-cause notice; direct petitioner to pay 10% of tax.

Prakash K B Vs the Commercial Tax Officer — GST and Indirect Tax | Karnataka HC (2026)

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NC: 2026:KHC:15729 WP No. 7662 of 2026

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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 17^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. 7662 OF 2026 (T-RES)

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BETWEEN:

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PRAKASH K B PROPRIETOR OF PRAKASH K B CIVIL CONTRACTOR 1, MAIN ROAD, KENCHAPURA, HOLKALKERE TALUK, CHITRADURGA, KARNATAKA - 577 539 GSTIN: 29ATJPP8295Q1ZA AGED ABOUT 53 YEARS

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… PETITIONER

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(BY SRI. PRANAY SHARMA Y., ADVOCATE)

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AND:

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Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA

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THE COMMERCIAL TAX OFFICER LGSTO - 480, VANIJYA THERIGE BHAVANA, C K PURA, KELE KOTTE, CHITRADURGA, KARNATAKA - 577 501

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO - 480, VANIJYA THERIGE BHAVANA, C K PURA KELE KOTTE, CHITRADURGA, KARNATAKA - 577 501

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2 - NC: 2026:KHC:15729 WP No. 7662 of 2026

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HC-KAR

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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON, NORTH BLOCK, NEW DELHI-110 001

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STATE OF KARNATAKA, REPRESENTED BY SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE - 560 001

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… RESPONDENTS

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(BY SRI. K. HEMA KUMAR, AGA)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN ORIGINAL PASSED BY THE RESPONDENT NO.1 UNDER SECTION 73 OF THE CGST ACT DATED 07.12.2023 FOR THE TAX PERIOD 2017-18 VIDE OFFICE FILE NO. CTO/480/2A-3B/DRC-07/NR/5. COPY OF THE ORDER IN ORIGINAL DATED 07.12.2023 IS ENCLOSED AND MARKED AS ANNEXURE - A1 AND ETC.

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THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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NC: 2026:KHC:15729 WP No. 7662 of 2026

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HC-KAR

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ORAL ORDER

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The petitioner has sought for setting aside of the Order-in-Original at Annexure-A1, A2, A3, A4, B1 and B2.

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The petitioner has also sought for setting aside of the show-cause notice at Annexure-B3 and B4, intimation at Annexure-B5, intimation summary at Annexure-B6, order-in-original at Annexure-C1, summary of order-inoriginal at Annexure-C2, show-cause notice at AnnexureC3, summary of show-cause notice at Annexure-C4, intimation at Annexure-C5 and intimation summary at Annexure-C6.

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The learned counsel for petitioner submits that in the impugned orders of adjudication, the authority has proceeded to pass order of adjudication without benefit of reply as petitioner has failed to participate in the proceedings due to bonafide reasons.

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It is submitted that as regards tax period 201718, though initially petitioner had participated in the

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NC: 2026:KHC:15729 WP No. 7662 of 2026

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HC-KAR

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proceedings and requested one month time to file the details, however stand on merits by way of reply to the show-cause notice has not been taken, but order of adjudication has been passed.

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The petitioner submits that if an opportunity is

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granted, they would demonstrate that the discrepancy as made out in the show-cause notice does not exist. In light of admitted position that orders of adjudication are passed without benefit of any reply to the show-cause notice on merits, it would be appropriate if matter is remitted to the stage of reply to the show-cause notice by setting aside the orders of adjudication so as to enable the petitioner to take their stand.

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Accordingly, without entering into merits and taking note that orders of adjudication are exparte orders, this court passes the following:

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5 - NC: 2026:KHC:15729 WP No. 7662 of 2026

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HC-KAR

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ORDER

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The Order-in-Original at Annexure-A1, A2, A3 and A4

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as regards tax period 2017-18, Annexure-B1 and B2 for

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the tax period 2018-19, Annexure-C1 and C2 as regards tax period 2019-20 are set aside. The matter is remitted

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to the stage of reply to the show-cause notice as regards respective years referred to above. All contentions are kept open.

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Petitioner to appear before the respondent no.2 on 21.04.2026 without further notice in that regard. Petitioner is put on terms directing to pay 10% of the tax amount for the years 2017-18 and 2019-20.

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Accordingly, the petition is disposed of.

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SD/(S SUNIL DUTT YADAV) JUDGE

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Prakash K B v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Prakash K B v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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