IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26094 OF 2025 (T-RES)

BETWEEN:

M/S TEJU INTERIORS A PROPRIETORSHIP CONCERN HAVING OFFICE AT NO. 16, 6TH MAIN ROAD, VYALIKAVAL BANGALORE -560003 REPRESENTED BY ITS PROPRIETOR SRI KEMPANNA PRAKASH S/O. LATE SRI KEMPANNA, AGED ABOUT 47 YEARS, …PETITIONER (BY SMT.VANI H, ADV. FOR SRI. H.Y. HARISH., ADV)

AND:

Digitally signed by NANJUNDACHARI

1. THE COMMERCIAL TAX OFFICER (AUDIT)-1.7 Location: H IGH COURT OF DGSTO-1, ROOM NO. 30, 3RD FLOOR, KARNATAKA BMTC COMPLEX, YESHWANTHAPURA, BANGALORE - 560 022

2. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, KALIDASA ROAD, BANGALORE- 560 009.

3. STATE BANK OF MYSORE, PB NO. 2101, NO. 3363-3364, 1^ST MAIN ROAD, GAYATHRINAGAR, BANGALORE - 560 021 REPRESENTED BY ITS MANAGER …RESPONDENTS (BY SMT.JYOTI M. MARADI, HCGP)

THIS WP IS FILED PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER BEARING NO. CTO(AUDIT)-1.7/ADJ-37/123/2024-25 DATED 01.06.2024 ISSUED BY THE FIRST RESPONDENT UNDER SECTION 73(9) OF THE GST ACT FOR THE YEAR 2020-21 ALONG WITH THE SUMMARY OF THE ORDER IN FORM GST DRC- 07 VIDE ANNEXURE –C; TO QUASH THE RECOVERY NOTICE BEARING NO. CTO(AUDIT)-1.7/T-94/2025-26 DATED 28.5.2025 ISSUED BY THE FIRST RESPONDENT TO THE THIRD RESPONDENT VIDE ANNEXURE–F AND FURTHER DIRECTING THE FIRST RESPONDENT TO AFFORD REASONABLE OPPORTUNITY TO PETITIONER TO FILE REPLIES TO THE SHOW CAUSE NOTICE NO.CTO(AUDIT)-1.7/498/2023-24 DATED 16.11.2023 ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2020- 21 VIDE ANNEXURE- B AND CONSIDER THE SAME IN ACCORDANCE WITH LAW AND ALSO DIRECTING THE SECOND RESPONDENT TO PASS AN ORDER UNDER SECTION 6 OF THE GST ACT ASSIGNING AND AUTHORIZING THE FIRST RESPONDENT OR ANY OTHER OFFICER OF THE RESPONDENT DEPARTMENT TO INITIATE PROCEEDINGS UNDER SECTION 73 TOGETHER FOR ALL THE THREE YEARS VIZ., 2020-21, 2021-22 AND 2022-23 AND AFFORD REASONABLE OPPORTUNITY TO PETITIONER TO FILE REPLIES IN SUPPORT OF THE CLAIMS MADE IN GST RETURNS, TO MEET THE ENDS OF JUSTICE.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks following reliefs:

(a) Issue a writ of certiorari or a writ in the nature of certiorari quashing the impugned adjudication order bearing No.CTO(AUDIT)- 1.7/ADJ-37/123/2024-25 dated 01.06.2024 issued by the first Respondent under Section 73(9) of the GST Act for the year 2020-21 along with the summary of the order in Form GST DRC-07 vide Annexure-C;

(b) Issue a writ of certiorari or a writ in the nature of certiorari quashing the recovery notice bearing No.CTO(AUDIT)-1.7/T-94/2025- 26 dated 28.05.2025 issued by the first Respondent to the third respondent vide Annexure-F;

(c) Issue a writ of mandamus or a direction in the nature of mandamus directing the first respondent to afford reasonable opportunity to petitioner to file replies to the show cause notice No. CTO(AUDIT)-1.7/498/2023-24 dated 16.11.2023 issued by the first Respondent for the year 2020-21 vide Annexure-B and consider the same in accordance with law.

(d) Issue a writ of mandamus or a direction in the nature of mandamus directing the second respondent to pass an order under Section 6 of the GST Act assigning and authorizing the first respondent or any other office of the respondent department to initiate proceedings under Section 73 together for all the three years viz., 2020-21, 2021-22 and 2022-23 and afford reasonable opportunity to petitioner to file replies in support of the claims made in GST returns, to meet the ends of justice; and (e) Issue any other writ or direction as this Hon’ble Court deems fit on the facts and in the circumstances of the case.

2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3. A perusal of material on record will indicate