Mr Mohammed Sibgathulla vs. Prinicpal Commissioner Of Central Tax
Held
The Court, adopting a justice-oriented approach, 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.
Facts
The petitioner failed to submit a reply to a show-cause notice issued under the CGST Act. Consequently, the respondent passed an order confirming the demand for tax, interest, and penalty. The petitioner approached the High Court seeking to quash this order.
Key Issues
Whether the petitioner should be granted another opportunity to submit a reply to the show-cause notice due to bonafide reasons and unavoidable circumstances.
Sections Cited
Section 73(1)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54290 WP No. 32171 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. 32171 OF 2025 (T-RES) BETWEEN:
MR. MOHAMMED SIBGATHULLA, PROPRIETOR, AGED ABOUT 35 YEARS, M/S MAXIM INFRASOLUTIONS, HAVING OFFICE AT 8208, 4TH STAGE, 2ND PHASE, BAHASADANA, VIJAYANAGAR, MYSURU-570017. ALSO HAVING OFFICE AT NO.3073, CONVENT ROAD, GOLANDAS STREET, LASHKAR MOHALLA, MYSURU-570 021. ALSO AT: NO. 267/I, HEBBAL INDUSTRIAL AREA, HEBBAL, MYSURU-570 016. …PETITIONER (BY SRI BHARATH KUMAR V, ADVOCATE)
AND:
PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, MYSORE, HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU-570 011. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, VIJAYANAGAR DIVISION, MYSURU, C/O PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE, HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU-570 011. …RESPONDENTS (BY SRI JEEVAN J NEERALGI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISS
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