Writ Petition No. 14462 of 2026 · Karnataka High Court
Case at a glance
Provisions considered
- Constitution of India arts. 226, 227
- Central Goods and Services Tax Act, 2017 s. 107
Key paragraphs
- Para 66. Writ Petition is disposed of permitting petitioner to file an appropriate appeal before the competent Authority as against the impugned assessment order dated - 4 - NC: 2026:KHC:24651 WP No. 14462 of 2026 HC-KAR
Judgment
M/S.R AND S S FACILITY SERVICES, A PARTNERSHIP FIRM, 2ND FLOOR, NO.398, 10TH CROSS, 27TH MAIN ROAD, BENGALURU URBAN, BENGALURU-560102. REPRESENTED BY ITS PARTNER, SMT. SANDYA P A, AGED ABOUT 35 YEARS, D/O. SRI. ASHWATHA REDDY. …PETITIONER Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA (BY SRI. THIRUMALESH M., ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4.1), NO. 601, 6TH FLOOR, BMTC DEPOT, TTMC BUILDING, NEAR SONY SIGNAL, KORAMANGALA, BENGALURU-560095. …RESPONDENT (BY SRI. MAHANTESH SHETTAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ADJUDICATION ORDER DATED 03-12-2025 - 2 - NC: 2026:KHC:24651 WP No. 14462 of 2026 HC-KAR PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT 4.1) BENGALURU, THE RESPONDENT HEREIN, IN NO. DCCT (AUDIT 4.1)/GST-ADJ/2025-26, UNDER SECTIONS 73(9), 50 AND 122 OF THE KGST ACT, 2017 AND CGST ACT, 2017 FOR THE TAX PERIODS APRIL 2021 TO MARCH 2022, IN THE CASE OF THE PETITIONER ANNEXURE - A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY ORAL ORDER Heard the learned counsel for the petitioner and learned A.G.A. on behalf of the respondent.
Petitioner is before this Court under Article 226 of the Constitution of India seeking for the following reliefs - "(i) Issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Adjudication Order dated 03-12-2025 passed by the Deputy Commissioner of Commercial Taxes (Audit
4.1) Bengaluru, the respondent herein, in No.DCCT (Audit 4.1)/GST-ADJ/2025-26, under Sections 73(9), 50 and 122 of the KGST Act, 2017 and CGST Act, 2017 for the tax periods April 2021 to march 2022, in the case of the petitioner Annexure-A' - 3 - NC: 2026:KHC:24651 WP No. 14462 of 2026 HC-KAR (ii) and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice. "
Learned A.G.A. has raised a preliminary objection with regard to the maintainability of this Writ Petition on the ground that petitioner has an alternative and efficacious remedy of filing an appeal before the competent Authority under Section 107 of the Central Goods and Services Tax Act,
Learned counsel for the petitioner submits that impugned assessment order is an ex parte order, and therefore, there would be delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the petitioner and he may be permitted to file an appeal before the Appellate Authority.
Said submission is placed on record.
Writ Petition is disposed of permitting petitioner to file an appropriate appeal before the competent Authority as against the impugned assessment order dated - 4 - NC: 2026:KHC:24651 WP No. 14462 of 2026 HC-KAR
03.12.2025 at Annexure-A within a period of two weeks from the date of receipt of a copy of this order and if such an appeal is filed, the Appellate Authority shall consider the same on merits without going to the question of delay in filing the appeal. Till the petitioner submits/files his appeal before the Appellate Authority, as aforesaid, respondent shall not take any coercive action. Sd/- (S VISHWAJITH SHETTY) JUDGE List No.: 1 Sl No.: 18
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.