M/S RKS AGROTECH LTD vs THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ADUDIT) 1.1
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 29 DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 23072 OF 2026 (T-RES)
BETWEEN:
M/S RKS AGROTECH LTD.
A PUBLIC LIMITED COMPANY
REGISTERED UNDER THE
COMPANIES ACT, 1956,
HAVING OFFICE AT NO. 202,
ND
KALPAK ARCADE, 2 FLOOR,
19, CHURCH STREET,
BENGALURU - 560001
REP. BY ITS AUTHORISED REPRESENTATIVE
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
SHRI. VIKASH SETHIA
…PETITIONER
(BY SMT. LOCHANA S BABU., ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL
TAXES (ADUDIT) 1.1
DGSTO-01,
TH
5 FLOOR, BMTC BUILDING,
YESHWANTHPURA,
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
BENGALURU - 560002
…RESPONDENT
(BY SRI. K. HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 & 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A
WRIT OF CERTIORARI QUASHING THE IMPUGNED
FORM GST DRC-13 DATED:19.05.2026 BEARING NO.
ACCT(A)-1.1/DGSTO-1/T.NO.36/2026-27 ISSUED BY
THE RESPONDENT (ANNEXURE-A) AND, II) TO ISSUE A
WRIT OF CERTIORARI QUASHING THE IMPUGNED
ORDER-IN-ORIGINAL DATED 31.12.2025 BEARING NO.
ACCT(AUDIT)-1.1/T.NO.-581/2025-26 ALONG WITH
FORM GST DRC-07 BEARING REFERENCE NO.
ZD291225241395A PASSED BY THE RESPONDENT
(ANNEXURE. B) AND (III) TO ISSUE A WRIT OF
CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE
NOTICE DATED:15.09.2025 BEARING NO. ACCT(AUDIT)-
1.1/SCN/T.NO 474/2025-26 ALONG WITH FORM GST
DRC-01 BEARING REFERENCE NO. ZD290925083176T
ISSUED BY THE RESPONDENT (ANNEXURE-C)
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner's grievance is with the
Adjudication Order dated 31.12.2025 in Form GST
DRC-07 [ Annexure-B ] under Section 73 of the Central
Goods and Services Tax Act, 2017/Karnataka Goods
and Services Tax Act, 2017 [for short, ' the
CGST/KGST Act '] and the recovery notice addressed
to this Banker [ M/s. State Bank of India ] in Form GST
DRC-13 dated 19.05.2026 [ Annexure - A ]. The
proceedings are for the financial year 2021-22.
2. Mr. Saptarshi Mukhopadhyay, the learned
counsel for the petitioner, argues for interference with
the Adjudication Order and the recovery notice on the
short ground viz ., lack of application of mind. In
elaboration, the learned counsel submits that if the
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
Adjudicating Authority in the impugned Adjudication
Order has first mentioned that there is no response
to the Show Cause Notice and the reminders for
personal appearance and that the Adjudicating
Authority has next referred to the petitioner’s reply
dated 23.12.2025 [ Annexure - H ].
3. Mr. K. Hema Kumar, a learned Additional
Government Advocate who accepts notice for the
respondent, is heard. The learned Additional
Government Advocate points out that the proceedings
are initiated based on the audit observations to which
the petitioner has not responded and that the ITC
claimed by the petitioner is rejected because of the
mismatch in the GSTR-1/GSTR-2A and GSTR-3B
opining that the petitioner’s suppliers have not
discharged liabilities.
4. It is seen form the records that the
petitioner after the issuance of the Show Cause
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
Notice dated 15.09.2025, referring to such notice and
the intimation has, on 23.12.2025, uploaded its reply
dated 11.12.2025 stating, amongst others, that all
supplies are supported by valid tax invoices, debit
notes from the registered owners. The Adjudication
Order is in the premise that the petitioner has failed
to produce books of accounts and other documents to
support the declaration. This Court is of the view the
Adjudication Order is without considering the
petitioner’s response dated 23.12.2025 to the Show
Cause Notice and that the petitioner must have
another opportunity to produce all documents.
Hence, the following.
ORDER
[A] The petition is allowed in-part.
[B] The impugned Adjudication Order dated
31.12.2025 [ Annexure - B ] and the
Recovery Notice dated 19.05.2026
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HC-KAR
NC: 2026:KHC:39489
WP No. 23072 of 2026
CNR: KAHC010498352026
[ Annexure - A ] are quashed restoring the
proceedings to the respondent for due
consideration.
[C] The petitioner shall appear before the
respondent on 22.09.2026 along with all
necessary documents.
Sd/-
(B M SHYAM PRASAD)
JUDGE
RB