M/S Agromatica Engineering vs. Assistant Commissioner Of
Held
The High Court, adopting a justice-oriented approach, set aside the ex-parte order and remitted the matter back to the respondent. The petitioner was granted one more opportunity to submit a reply to the show-cause notice.
Facts
The petitioner failed to reply to a show-cause notice due to alleged bonafide reasons and unavoidable circumstances. Consequently, an ex-parte order was passed confirming a demand of Rs. 1,50,514/-.
Key Issues
Whether the petitioner had sufficient cause for not responding to the show-cause notice and whether the ex-parte order should be quashed to provide an opportunity to contest the proceedings.
Sections Cited
Section 73, Rule 142(5)
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:54613 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35204 OF 2025 (T-RES)
BETWEEN:
M/S AGROMATICA ENGINEERING INDIA PRIVATE LIMITED NO.47/1, C BUILDING, NO.2 PATEL VENKATAPPA COMPLEX, 1ST FLOOR SUNKADAKATTE, MAGADI ROAD BENGALURU-560 091. (A PRIVATE LIMITED COMPANY REPRESENTED BY SRI KIRTI KUMAR KABRA S/O LATE SRI N.S. KABRA AGED ABOUT 69 YEARS MANAGING DIRECTOR AND AUTHORISED REPRESENTATIVE) …PETITIONER
(BY SRI. Y.C. SHIVAKUMAR, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 6.1 DGSTO-6, 3RD FLOOR, KIADB BLDG 14TH CROSS, 2ND STAGE PEENYA INDUSTRIAL AREA BENGALURU-560 058. …RESPONDENT
(BY SMT. JYOTI M. MARADI, HCGP) BHAGYA Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:54613 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING FOR ORDER OR DIRECTION IN THE NATURE OF WRIT OF
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.