Godolo And Godolo Exports PVT LTD vs. Asst Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is aggrieved by the Adjudication Order dated 19.12.2023 under Section 73 of the Karnataka Goods and Services Act, 2017 [Annexure- A] and the Summary of the Order dated 28.12.2023 [Annexure-A1]. This Adjudication Order is premised in the assertion that the Show Cause Notice is issued to the petitioner, but it has filed no response. Ms.Adithi S., who appears for Mr. Syed Khamruddin [the learned counsel on record for the petitioner], submits that the proceedings are concluded because of a mismatch in the details between Forms GSTR-3B and GSTR-2A and that the petitioner could not HC-KAR NC: 2026:KHC:31320 respond to either the intimation in Form GST DRC- 01A or to the Show Cause Notice in Form GST DRC-
Ms. Adithi S invites this Court’s attention to the following averment in the memorandum of petition on the petitioner’s reason for not responding to the intimation and the Show Cause Notice. “The Petitioner submits that the Director of the Petitioner Company, to whom the aforesaid notices or intimations were purportedly addressed, had been suffering from a serious medical condition, namely Ankylosing Spondylitis, resulting in periods of severe pain and physical incapacitation which adversely affected the timely review and processing of communications during the relevant period. The petitioner submits that on account of the aforesaid circumstances, the Petitioner was unaware of the notices or intimations issued by the Respondent and was thereby deprived of any effective opportunity to submit a reply or appear before the Respondent”. HC-KAR NC: 2026:KHC:31320 Sri K Hema Kumar, a learned Additional Government Advocate for the respondent, is heard for the disposal of the petition examining whether the petitioner is entitled to another reasonable opportunity.
The respondent has referred to the Show Cause Notice in GST DRC-01 dated 27.09.2023 being sent by email without mentioning the other modes of communication of the Show Cause Notice. The respondent has also referred to an opportunity of personal hearing being extended to the petitioner on 27.11.2023 observing that the petitioner has not availed this opportunity, but without further details of the opportunity so extended.
The petitioner contends that the mismatch between Forms GSTR-3B and GSTR-2A can be explained with the support of the documents and certificates as permissible in terms of the Board Circulars. The petitioner has also offered personal reasons to explain the non-participation in the HC-KAR NC: 2026:KHC:31320 adjudication proceedings, which appear bona fide and compelling. When all the afore circumstances are considered, this Court is of the view that the petitioner must have another opportunity, and hence, the following. ORDER
The petition is allowed and the Adjudication Order dated 19.12.2023 [Annexure-A] and the Summary of the Order dated 28.12.2023 [Annexure-A1] are quashed subject to the following terms. [a] The proceedings are restored to the respondent for due consideration subject to deposit of 10% of tax amount by 06.08.2026. [b] The petitioner is permitted to file, along with the certified copy of this order, the details of the Returns filed by the Supplier. HC-KAR NC: 2026:KHC:31320 [c] The adjustment of the ITC in terms of the Adjudication Order shall be subject to the outcome in the proceedings with the petitioner being entitled to restoration of the ITC if the cause offered is accepted. [d] The petitioner shall produce these documents by 06.08.2026 and the respondent shall consider these documents and then conclude the proceedings by a reasoned order. (B M SHYAM PRASAD) JUDGE SA Ct:sr
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.