Allowed¶33

M/S Nice Fabricators v. the Assistant Commissioner of Commercial Taxes

Karnataka HC7 Apr 2026WP/7867/2026

Case brief

AI extract

What is this about?

Karnataka High Court, Bengaluru; Writ Petition No. 7867 of 2026 (T-RES); M/s Nice Fabricators v. Assistant Commissioner of Commercial Taxes LGSTO-026 and Joint Commissioner of Commercial Taxes (Appeals-8); Judge S Sunil Dutt Yadav; decided 07.04.2026; ex-parte GST adjudication order in Form GST DRC-07 set aside; matter remitted for reply to show cause notice regarding GSTR-3B/GSTR-1 discrepancy; petitioner to appear on 11.05.2026; filed under Articles 226 and 227 of the Constitution; no precedents cited.

What did the court decide?

Order of Adjudication at Annexure-A dated 17.02.2025 set aside; matter remitted to the stage of reply to the show cause notice; petitioner to appear before Respondent No.1 on 11.05.2026 without waiting for any fresh notice ¶33

M/S Nice Fabricators Vs the Assistant… — Writ and Judicial Review | Karnataka HC (2026)

¶1

NC: 2026:KHC:19392 WP No. 7867 of 2026

¶2

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶5

DATED THIS THE 7^TH DAY OF APRIL, 2026

¶6

BEFORE

¶7

THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7867 OF 2026 (T-RES)

¶8

BETWEEN:

¶9

M/S NICE FABRICATORS REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMAD AZAM AGED ABOUT 43 YEARS, AT NO.5, INDLABLE ROAD, ATTIBELE, ANEKAL TALUK, BENGALURU - 562 107 GSTIN: 29AJIPA5967B1Z8

¶10

… PETITIONER

¶11

(BY SRI. GOWRI SHANKER M., ADVOCATE)

¶12

AND:

¶13

THE ASSISTANT COMMISSIONER OF Digitally signed COMMERCIAL TAXES by VIDYA G R Location: HIGH LGSTO-026, DGSTO-4, COURT OFKARNATAKA ROOM NO. 624, 6^TH FLOOR, BMTC COMPLEX, 6^TH BLOCK, KORAMANGALA, BENGALURU - 560 095

¶14

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-8) BMTC COMPLEX, 6^TH BLOCK, KORAMANGALA, BENGALURU - 560 095

¶15

… RESPONDENTS

¶16

(BY SRI. K. HEMAKUMAR., AGA)

¶17

2 - NC: 2026:KHC:19392 WP No. 7867 of 2026

¶18

HC-KAR

¶19

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ADJUDICATION ORDER AT ANNEXURE A DATED 17.12.2025 IN FORM GST DRC-07 PASSED BY RESPONDENT NO.1 BEARING NO.ACCT/LGSTO-26/DRC-07/2020-21/ 3BVSR1/2024-25 AND ETC.

¶20

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

¶21

ORAL ORDER

¶22

The petitioner has called in question the validity of

¶23

the order of adjudication at Annexure-'A' dated

¶24

17.02.2025.

¶25

It is submitted that due to bona fide reasons, the petitioner was not able to make out its reply to the show cause notice and the respondent Authority has proceeded to adjudicate with the order by treating the petitioner ex-parte on the basis of the materials available with it.

¶26

It is submitted that, if an opportunity is granted, the petitioner would make out a reply to the

¶27

3 - NC: 2026:KHC:19392 WP No. 7867 of 2026

¶28

HC-KAR

¶29

show cause notice and meet the grounds raised as regards

¶30

the discrepancy in GSTR-3B and GSTR-1.

¶31

Taking note of the assertion of petitioner and

¶32

noticing that the Order of Adjudication passed is an ex-parte order without benefit of any reply to the petitioner, it would be appropriate to set aside the order at Annexure-'A' and remit the matter to the stage of reply to the show cause notice.

¶33

Accordingly, the Order of Adjudication at Annexure-'A' dated 17.02.2025 is set aside and the matter is remitted to the stage of reply to the show cause notice. The petitioner to appear before the respondent No.1 on

¶34

11.05.2026 without waiting for any fresh notice.

¶35

Sd/(S SUNIL DUTT YADAV) JUDGE

¶36

VGR

M/S Nice Fabricators v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

M/S Nice Fabricators v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Smt. Nagamma Vs State of Karnataka

Smt.Javaramma Vs State of Karnataka

Smt Muttamma Vs the State of Karnataka

Sri Konanur Basavanna Gurulingaswamy Vs Income Tax Officer

Element 14 India Private Limited Vs Assessment Unit

Fortuna Energy Infrastructures Vs the Assistant Commissioner of Central Tax