High Court of Karnataka
BKR Services (P.) Ltd. v. State of Karnataka
WRIT PETITION NO. 21878 OF 2026 (T-RES)
The ruling in brief
DRC-13 garnishee notices could not be issued against a private limited company, distinct from deceased’s proprietary concern, for recovery of latter’s GST dues; as adjudication orders also failed to consider post-death liability, DRC-13 notices, orders and DRC-07 summaries were quashed, with proceedings restored for fresh decision.
GST adjudication orders were quashed where, despite sole proprietor’s death being intimated, authorities failed to examine applicability of Section 93(1)(a)/(b) before proceeding against alleged legal heirs; objection to multiple SCNs for same period was left open for consideration after detailed replies, with proceedings restored for fresh decision
Provisions considered
Section 79 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 145 of Central Goods and Services Tax Rules, 2017/Karnataka Goods and Services Tax Rules, 2017; Section 93, read with Section 73, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017