M/S. Trimurti Polychem PVT LTD vs. The Assistant Commissioner
Held
The Court set aside the impugned order and remitted the matter back to the respondent for fresh adjudication. The petitioner was granted an opportunity to submit their reply to the show-cause notice and contest the proceedings.
Facts
The petitioner failed to submit a reply to a show-cause notice due to bonafide reasons and unavoidable circumstances. Consequently, an order confirming a demand of tax, interest, and penalty was passed without the petitioner being heard.
Key Issues
Whether the petitioner should be granted another opportunity to present their case after failing to respond to a show-cause notice due to sufficient cause.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:53854 WP No. 38037 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. 38037 OF 2025 (T-RES) BETWEEN: M/S. TRIMURTI POLYCHEM PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO. 418/35, 33RD CROSS, 7TH B MAIN, 4TH BLOCK, JAYANAGAR, BENGALURU, KARNATAKA- 560 011 REPRESENTED BY ITS ACCOUNTANT, SHRI. S.R. RAMPRASAD RAO …PETITIONER (BY SRI. SAPTARSHI MUKHOPADYAY, ADVOCATE FOR SMT. LOCHANA S. BABU, ADVOCATE) AND:
THE ASSISTANT COMMISSIONER O/o THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DSD3 RANGE, DSD-3, SOUTH DIVISION-3, 1ST FLOOR, BENGALURU SOUTH COMMISSIONERATE, BMTC-TTMC BUILDING, BANASHANKARI, BENGALURU- 560070. 2. THE SUPERINTENDENT OF CENTRAL TAX, O/o THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-3, 1ST FLOOR, BENGALURU SOUTH COMMISSIONERATE, BMTC-TTMC BUILDING, BANASHANKAR, BENGALURU- 560070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC
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