M/S Bollineni Developers LTD. vs. Union Of INDIA
Held
The High Court set aside the impugned 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 and contest the proceedings.
Facts
The petitioner failed to submit a reply to a show-cause notice issued under Section 74(1) of the CGST Act, 2017, due to bonafide reasons and unavoidable circumstances. Consequently, the respondent passed an order confirming a demand without considering the petitioner's requests for adjournment.
Key Issues
Whether the petitioner should be granted another opportunity to submit a reply to the show-cause notice and contest the proceedings, given their inability to do so earlier due to bonafide reasons.
Sections Cited
Section 74(1)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54287 WP No. 35815 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35815 OF 2025 (T-RES) BETWEEN:
M/S BOLLINENI DEVELOPERS LTD., NO.23, OLD D NO.5, SANKEY SQUARE, 3RD FLOOR, SANKEY TANK ROAD, LOWER PALACE, ORCHIDS, SADASHIVA NAGAR, BANGALORE 560 080. A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REP. BY ITS AUTHORISED SIGNATORY SRI TARAKA RAMA RAO …PETITIONER (BY SRI H R SHOWRI, ADVOCATE)
AND:
UNION OF INDIA, REP. BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU - NORTH COMMISSIONERATE, BENGALURU 560 001. …RESPONDENTS (BY SRI NAGARAJA H R, CGC FOR R-1; SRI JEEVAN NEERALAGI, ADVOCATE FOR R-2)
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ORDER ON THE FILE NO.GEXCOM/ADJN/GST/JC/1748 /2023-ADJN-COMMR-CGST BENGALURU (N) DATED 04.12.2024 PASSED BY RESPONDENT NO.2 ATANNEXURE -A
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