M/S Prince Steel, v. The Assistant Commissioner of Central Tax,

e -e1e-eeeee e e NC:(2026:KHC:7857 WP(No.(4003(of(2026 IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( THDATED(THIS(THE(10 (DAY(OF(FEBRUARY,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(4003(OF(2026((T-RES) BETWEEN:( M/S,PRINCE,STEEL,, NO.,51,,KAMAKSHI,PALYA,,, MAGADI,MAIN,ROAD,,, BENGALURU,RURAL,,, KARNATAKA,-,560,079, A,PARTNERSHIP,FIRM,REGISTERED,, UNDER,THE,PROVISIONS,OF,, THE,PARTNERSHIP,ACT,,1932,, REPRESENTED,BY,ONE,OF,ITS,PARTNERS,, SRI.,M.A.UMER,GANI,FAROOQ,,, S/O.,MOHAMED,ABDULLAH,,, RESIDING,AT,NO.,32/8,,12TH,MAIN,,, 3RD,CROSS,,NEAR,VIJAYANAGARA,, POLICE,STATION,,BENGALURU.,Digitallytisigned by SHARADAVANI0B …PETITIONER, Location:0High Courttiof (BY,SRI.,GOWRISHANKAR,PRASAD,H,R.,,ADVOCATE), Karnataka AND:

1., THE,ASSISTANT,COMMISSIONER,, OF,CENTRAL,TAX,, DIVISION-III,,GST,WEST,COMMISSIONERATE,,, 1ST,FLOOR,,BMTC,BUS,STAND,,, KANAKAPURA,ROAD,,BANASHANKARI,,, BENGALURU-,560,070, e -e2e-eeeee e e NC:(2026:KHC:7857 WP(No.(4003(of(2026

2., THE,PRINCIPAL,COMMISSIONER,, OF,CENTRAL,TAX,, BENGALURU,WEST,COMMISSIONERATE,,, 1ST,FLOOR,,BMTC,BUS,STAND,,, KANAKAPURA,ROAD,,BAHASHAKARI,,, BENGALURU-,560,070,

3., THE,COMMISSIONER,OF,CENTRAL,TAX,, (APPEALS),S1,AND,S2,,VINAYA,MARGA,,, SIDHARTHA,NAGAR,,, MYSURU-,570,011, …RESPONDENTS, (BY,SRI.,ARAVIND,CHAVAN.,,ADVOCATE), , THIS, WP, IS, FILED, UNDER, ARTICLES, 226, AND, 227, OF, THE, CONSTITUTION, OF, INDIA, PRAYING, TO, QUASHING, THE, IMPUGNED, ORDER, BEARING, NO., OIO, 129/2024-25, AND, SUMMARY, ORDER, IN, FORM, GST, DRC, -07, BEARING, REF, NO., ZD2908241122777, BOTH, DTD, 30.08.2024, ANX-A, AND, B, PASSED,BY,THE,ASSISTANT,COMMISSIONER,OF,CENTRAL,TAX,, WEST, DIVISION-3,, GST, WEST, COMMISSIONERATE,, BENGALURU,, THE, 1ST, RESPONDENT, HEREIN,, FOR, THE, TAX, PERIODS,OF,THE,FINANCIAL,YEAR,2019-,20.,,AND,ETC., , THIS, PETITION,, COMING, ON, FOR, PRELIMINARY, HEARING,,THIS,DAY,,ORDER,WAS,MADE,THEREIN,AS,UNDER:, CORAM:, HON'BLE,MR.,JUSTICE,S,SUNIL,DUTT,YADAV

ORAL ORDER Sri Aravind Chavan, learned counsel accepts notice for respondent.

¶2The petitioner has called in question the correctness of the order dated 30.08.2024 at Annexure-A, which is the order of adjudication passed under Section 73(9) of the Karnataka Goods and Services Tax/Central Goods and Services Tax Act, 2017. Certain alternative prayer is also sought for.

¶3The petitioner admits that, original order is an ex-parte order and the petitioner could not participate in the proceedings due to bona-fide lapse. It is admitted that though there was a reply of the petitioner, the subsequent non-appearance during proceedings is due to bona-fide causes and accordingly it could be construed to be an ex-parte order.

¶4The counsel for the petitioner submits that instead of remittance of IGST, the petitioner has made payment of CGST and SGST. Attention is drawn to the table at para 4 of the petition to demonstrate the wrong payment.

¶5The counsel for the petitioner submits that, in terms of Section 77 of the CGST Act, the petitioner is entitled to seek for refund of the taxes so paid. It is submitted that matter may be remitted back to the Adjudication Authority to enable the Authority to have a re-look in the matter. Further submitted that the demand made in the order at Annexure-G of Rs.44,25,174/- may however be set aside.

¶6Sri Aravind Chavan, learned counsel, submits that the only appropriate remedy for the petitioner is to take benefit of the mandate of Section 77 of the CGST Act, and seek for refund of the amount wrongly paid as CGST and SGST and then make remittance of IGST.

¶7Taking note of the submissions of both sides, it would be appropriate to set aside the order at Annexure-A and remit the matter back for fresh consideration. Without prejudice to the contention and rights of the petitioner, the petitioner in parallel is at liberty to take appropriate steps to seek for refund under Section 77 CGST Act. The Assessing

Officer may consider all contentions and pass appropriate orders.

¶7Accordingly, petition is disposed of subject to the above.

¶8The Petitioner to mark his presence before respondent no.1 without further notice on 26.02.2026 Sd/- (S SUNIL DUTT YADAV) JUDGE HR List No.: 2 Sl No.: 23