SHRI.SANTHOSH C J vs ASSISTANT COMMISSIONER OF COMMERCIAL TAX
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 28 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 26467 OF 2026 (T-RES)
BETWEEN:
SHRI.SANTHOSH C J
CONTRACTOR,
SON OF SHRI. JAYARAM
AGED ABOUT 33 YEARS,
HAVING OFFICE AT CHALAMSANDRA
HULIYUR DURGA HOBLI
KUNIGAL TALUK, TUMKUR - 572123
KARNATAKA
…PETITIONER
(BY SRI. PRANAY SHARMA Y, ADVOCATE)
AND:
1. ASSISTANT COMMISSIONER
OF COMMERCIAL TAX
LGSTO -175,
VANIJYA TERIGE SANKEERNA,
NEAR SUKRUTHA HOSPITAL,
SIDDARAMESHWARA EXTENSION
TUMKUR - 572103
2. THE COMMERCIAL TAX OFFICER
LGSTO- 175, 1ST FLOOR,
VANIJYA TERIGE SANKEERNA,
NEAR SUKRUTHA HOSPITAL,
SIDDARAMESHWARA EXTENSION
Digitally
signed by
VANAMALA N
Location:
HIGH COURT
OF
KARNATAKA
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NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
TUMKUR-572103
3.
JOINT COMMISSIONER
OF COMMERICAL TAX (ADMIN)
5TH FLOOR, VTK-2, B BLOCK,
KORAMANGALA,
BENGALURU - 560091
4. THE MANAGER
CANARA BANK HULIYUR DURGA
NO.97, KODAVATHI ROAD
KUNIGAL TALUK - 572123
…RESPONDENTS
(BY SRI. K HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE ORDER DATED 20.01.2025 PASSED UNDER
SECTION 73(9) OF THE CGST ACT AND
CORRESPONDING PROVISIONS OF THE KGST ACT FOR
THE TAX PERIOD FINANCIAL YEAR 2020-21 BY THE
RESPONDENT NO.1 BEARING NO. ACCT/LGSTO-
175/TMK/ADJ- 252/24-25. COPY OF THE ORDER
DATED 20.01.2025 PASSED UNDER SECTION 73(9) OF
THE CGST ACT, 2017 IS ENCLOSED AND MARKED AS
ANNEXURE -A1., AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
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HC-KAR
NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner has called in question the
following which relate to the financial years 2020-
2021 and 2021-2022.
For the Financial Year 2020-2021
Sl.
Order/Notice Section
Date Annexures
No.
of the
CGST
Act
1 Order 73(9)
A1 &
20.01.2025
2 Summary Order 73 A2
3 Show Cause
73(1) 27.11.2024 A3
Notice
28.11.2024
4 Summary of Show
A4
Cause Notice
5 Pre-Intimation 73 16.11.2024 A5
6 Notice 79(C) 05.07.2025 C1
For the Financial Year 2021-2022
Sl.
No.
Order/Notice Section of
Date Annexures
the CGST
Act
1 Order 73(9) 10.03.2025 B1
2 Summary Order 73 11.03.2025 B2
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NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
3 Show Cause
73(1) 28.01.2025 B3
Notice
4 Summar of Show
29.01.2025
B4
Cause Notice
5 Pre-Intimation 73 21.10.2024 B5
6 Notice 79(C) 04.07.2025 C2
The question for consideration is: should this Court
intervene to restore the proceedings with opportunity
to the petitioner to respond to the corresponding Show
Cause Notices which are dated 27.11.2024 and
28.01.2025 ?
2. Mr. Y. Pranay Sharma, the learned
counsel for the petitioner, submits that this Court
may consider intervening as afore in the light of the
following circumstances.
[a] The proceedings are commenced based
on the data available on the MGNREGA
website.
[b] The petitioner has discharged liability
for these two financial years in offering
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HC-KAR
NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
Rs.75,000/- and about Rs.3,50,000/-
for these two corresponding years.
[c] The petitioner had availed the
assistance of an Accountant who was
managing the petitioner's registered
e-mail account and there are lapses on
the part of the accountant in not
furnishing the necessary details as and
when the notices and the impugned
orders are passed.
[d] The petitioner was not aware of the
impugned Adjudication Orders until
service of summons in the proceedings
commenced in Criminal Miscellaneous
No.34/2026 on the file of the
Additional Civil Judge and JMFC,
Kunigal.
[e] The Authorities have recovered 100% of
the tax covered under the impugned
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NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
order for the financial year 2020-2021
and about 11.76% of the tax covered
under the demand for the financial
year 2021-2022.
[f] The petitioner can produce work orders
and other documents to justify the tax
already offered and to reconcile any
difference that they could be.
3. On the other grounds, Mr. Y. Pranay
Sharma submits that the Authorities could not have
completed the adjudication proceedings before the
expiry of three months from the date of issuance of
the Show Cause Notice, a ground that has been
considered by this Court in granting interim order in
W.P.No.17853/2026. However, the learned counsel
emphasizes that this Court could, because the
petitioner pleads bonafides in not participating in the
proceedings and because amounts are recovered,
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HC-KAR
NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
extend an opportunity to the petitioner to produce
documents to justify reconciliation.
4. Mr. K. Hema Kumar, the learned
Additional Government Advocate who accepts notice
for the respondents, submits that the petitioner has
been extended every opportunity with the notices/
intimation being sent on the e-mail apart from being
uploaded on the Portal . In response, Mr. Y. Pranay
Sharma submits that the upload on the Portal will
not be effective because it was on the page which
enabled view of additional notices and orders and not
on the page which enabled the view of notices and
orders, a page that an assessee would normally see.
5. Be these contentions as they are, in the
peculiarities where 100% of the tax for one financial
year and 11.76% of the tax for the other assessment
year are recovered with the petitioner contending that
he has discharged his liabilities in offering
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HC-KAR
NC: 2026:KHC:59691
WP No. 26467 of 2026
CNR: KAHC010579052026
Rs.75,000/- for the financial year 2020-2021 and
about Rs.3,50,000/- for the financial year 2021-2022
that documents can be produced to ensure
reconciliation, this Court is of the view that there
must be another opportunity lest a demand be
enforced without considering all the circumstances.
Therefore, the following.
ORDER
[A] The petition is allowed-in-part.
[B] The following orders/notices are quashed.
Sl.
Order/Notice Section
Date Annexures
No.
of the
CGST
Act
1 Order 73(9) 20.01.2025 A1 &
2 Summary Order 73 A2
3 Order 73(9) 10.03.2025 B1
4 Summary Order 73 11.03.2025 B2
5 Notice 79(C) 05.07.2025 C1
6 Notice 79(C) 04.07.2025 C2
[C] The petitioner is reserved with liberty,
without further notice, to file a response
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HC-KAR
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WP No. 26467 of 2026
CNR: KAHC010579052026
with all the documents and reconciliation
with the corresponding respondents by
02.12.2026 .
[D] The amounts recovered shall be subject to
the outcome in the restored proceedings.
[E] The petitioner is also reserved with liberty
to file a certified copy of this order in the
pending proceedings in Criminal
Miscellaneous No.34/2026 on the file of
the Additional Civil Judge and JMFC,
Kunigal for closure but without prejudice
to the Authorities to commence such
proceedings based on the outcome in the
restored proceedings.
Sd/-
(B M SHYAM PRASAD)
JUDGE
RB
List No.: 1 Sl No.: 8