IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO.37645 OF 2025 (T-RES)

BETWEEN:

M/S. S. THARTIUS ENGINEERING CONTRACTORS

(THE PARTNERSHIP FIRM.

ALSO REGISTERED UNDER

THE PROVISION OF CGST/SGST ACT, 2017)

NO.5A/195, CALDWELL COLONY,

SECOND STREET, TUTICORIN-628 008

(REPRESENTED BY ITS PARTNER

SHRI. ADHARIYAN RYBIN THARTIUS

S/O S. THARTIUS

AGED ABOUT 52 YEARS)

…PETITIONER

(BY SRI. PRAKASH D., ADVOCATE)

AND:

1. THE JOINT COMMISSIONER

OF COMMERCIAL TAXES (APPEALS-2)

2^ND FLOOR, ABOVE BMTC BUS STATION, Digitally signed SHANTHI NAGAR,

by CHANDANA

BENGALURU-560 027.

B M

Location: High

Court of 2. THE DEPUTY COMMISSIONER

Karnataka OF COMMERCIAL TAXES

AUDIT (2.9) DGSTO-2, NO.642,

PIONEER PLAZA,

KENCHANAHALLI MAIN ROAD,

R.R.NAGAR,

BENGALURU-560 098.

…RESPONDENTS

(BY SRI. K. HEMA KUMAR, AGA)

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE BEARING NO. DCCT (AUDIT-2.9)/VAT/RECT/2023-24 DATED 11.10.2023 ISSUED BY

RESPONDENT NO. 2 AT ANNEXURE D AND ETC.

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

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

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“(a) Quashing notice bearing No.DCCT(Audit-

2.9)/VAT/Rect/2023-24 dated 11.10.2023 issued by Respondent No.2 at Annexure-“D”.

(b) Quashing the impugned Rectification/SMR Order bearing No.DCCT/(Audit-2.9)/vat/Rect/2023-24 dated:

27.10.2023, issued by Respondent No.2, at Annexure-“E”.

(c) Quashing appellate order dated: 28.08.2025 passed in VAT AP 05.23-24(AY-2027-18) by Respondent No.1, at Annexure “F”, (d) Pass such other order or direction as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, in the interest of justice and equity.”

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

3. A perusal of the material on record will indicate that on

08.07.2021, the respondent No.2 passed a re-assessment order, raising a total tax demand of Rs. 83,233/- along with interest and penalty. Thereafter, the respondent formulated / floated Karasamadhana Scheme 2023, in pursuance of which, the petitioner applied for the benefit of the Scheme and was granted the said benefit by the respondents and a waiver order was issued to the petitioner. Subsequently, the respondent No.2 issued notice under section 69(1) proposing rectification and reopening of the petitioner’s case which was settled under Karasamadhana Scheme. Since the petitioner did not reply to the aforesaid notice, the respondent No.2 proceeded to pass the impugned ex-parte order confirming tax liability of Rs.3,04,580 including interest and penalty against the petitioner. Aggrieved by the said order, the petitioner preferred an appeal which was also dismissed vide order dated 28.08.2025 passed by the respondent No.1, which are assailed in the present petition.

4. It is the grievance of the petitioner that despite granting the benefit of the Karasamadana Scheme and extending the waiver in favour of the petitioner, the respondent No.2 issued a rectification notice dated 11.10.2023, purporting to invoke Section 69 of the Karnataka Value Added Tax Act, 2003, to which the petitioner due to bonafide reasons could not submitted a reply, subsequent to which, the respondent No.2 passed the impugned rectification order, confirming demand of Input tax credit along with interest and penalty dated 27.10.2023. The appeal filed by the petitioner was also dismissed vide order dated 28.08.2025 aggrieved by which the petitioner is before this Court by way of the present petition.

5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

6. The issue in controversy between the parties in the present petition as regards the right of the respondents to reopen proceedings which had attained final