M/S Accord Laser Machining Private Limited vs. State Of Karnataka
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 Section 73 of the CGST/KGST Act due to bonafide reasons and unavoidable circumstances. Consequently, an order confirming a demand was passed without the petitioner contesting the proceedings.
Key Issues
Whether the petitioner should be granted another opportunity to respond to a show-cause notice despite missing the deadline due to bonafide reasons.
Sections Cited
Section 73, Section 73(9)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28818 OF 2024 (T-RES) BETWEEN:
M/S ACCORD LASER MACHINING PRIVATE LIMITED NO.52-A, NEXT TO KIADB OFFICE, SY NO.66/2, 67/1, OPP BESCOM OFFICE, HOSUR MAIN ROAD, BOMMASANDRA INDUSTRIAL AREA-560 099. REPRESENTED BY ITS MANAGING DIRECTOR, SRI.B N VARADARAJA SETTY INCORPORATED UNDER THE COMPANIES ACT, 1956 …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND:
STATE OF KARNATAKA FINANCE DEPARTMENT
II FLOOR, VIDHANA SOUDHA,
BENGALURU-560 001. REP. BY ADDL.CHIEF SECRETARY.
OFFICE OF THE ASSISTANT
COMMISSIONEER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE-026,
ROOM NO.103 1ST FLOOR, A BLOCK,
VANIJYA THERIGE KARYALAYA-2,
NEAR NATIONAL GAMES VILLAGE,
RAJENDRA NAGARA, KORAMANGALA,
BENGALURU-560 047. 3. CANARA BANK KIADB BUILDING
BOMMASANDRA IND AREA COMPLEX,
BANGALORE, HOSUR ROAD,
BOMMASANDRA- 560 099.
The judgment continues below.
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