M/S Valdel Real Estate PVT LTD vs. The Commissioner Of Commercial Taxes
Held
The Court, adopting a justice-oriented approach, set aside the adjudication 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. Consequently, an adjudication order was passed demanding tax, interest, and penalty. The petitioner claimed inability to reply was due to bonafide reasons and unavoidable circumstances.
Key Issues
Whether the petitioner should be granted another opportunity to respond to the show-cause notice due to bonafide reasons for non-compliance.
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:53849 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. 38177 OF 2025 (T-RES) BETWEEN: M/S VALDEL REAL ESTATE PVT LTD PRIVATE LIMITED COMPANY, REGISTERED UNDER COMPANIES ACT, 1956 HAVING ITS OFFICE AT HANTO OFFICE SPACES, MIDFORD CRESENT, NO.53/1. NEW NO. 159, RICHMOND ROAD, BENGALURU - 560025. REPRESENTED BY ITS AUTHORIZED SIGNATORY/DIRECTOR, SRI. SHANKAR PRADEEP KUMAR. …PETITIONER (BY SRI. AMRUTHESH C., ADVOCATE) AND:
THE COMMISSIONER OF COMMERCIAL TAXES, KARNATAKA VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560009. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) - 1.5, DGSTO-1, 5TH FLOOR, BMTC BUILDING, YASHWANTHPURA, BENGALURU - 560022. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS) -1, SHANTHINAGAR, AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:53849 BENGALURU - 560027. …RESPONDENTS (BY SRI. HEMAKUMAR K., AGA)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
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