M/S Wildcraft Private Limited vs. The Commercial Tax Officer
Held
The Court, adopting a justice-oriented approach, decided to provide the petitioner with another opportunity. The impugned adjudication order and summary were set aside, and the matter was remitted back for fresh consideration.
Facts
The petitioner failed to submit a reply to a GST intimation notice due to bonafide reasons and unavoidable circumstances. Consequently, an adjudication order confirming a significant demand was passed without the petitioner being able to contest the proceedings.
Key Issues
Whether the petitioner should be granted an opportunity to contest the GST proceedings when their failure to reply was due to bonafide reasons and unavoidable circumstances.
Sections Cited
Section 73, Section 74, Section 75, Section 122, Section 50
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54640 WP No. 38281 of 2025
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.38281 OF 2025 (T-RES) BETWEEN:
M/S WILDCRAFT PRIVATE LIMITED GROUND FLOOR, NO.15/16, SURAKSHA LA CLASSIC, K.A.S. OFFICER'S CO-OPERATIVE SOCIETY, 15TH CROSS, J.P.NAGAR, BENGALURU URBAN, BENGALURU – 560 087. …PETITIONER (BY SRI. E.I.SANMATHI, ADVOCATE) AND:
THE COMMERCIAL TAX OFFICER (AUDIT)-3.8, DGSTO-3, 2ND FLOOR,
BMTC BUILDING, 4TH BLOCK, JAYANAGAR,
BANGALORE-560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR,
BANGALORE – 560 009. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI QUASHING FOLLOWING ORDERS A. QUASH ORDER OF ADJUDICATION DATED 2/5/2025 PASSED UNDER SECTION 73(9)/74(9) READ WITH SECTION 75, SECTION 122, SECTION 50 OF THE KGST/CGST ACT, 2017 BEARING NO.CTO(AUDIT)- 3.8/T.NO....2025-26 FOR PERIOD APRIL 2023 TO MARCH 2024 BY THE FIRST
The judgment continues below.
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