M/S Fenceworks Production Private Limited vs. Assistant Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this writ petition, the petitioner seeks the following reliefs: “ (i) Issue a Writ of Certiorari or any other writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same to set aside the impugned Order dated: 25.04.2024 passed by Respondent No.1 in Reference No: CASE ID: AD291223038269X/ADJ- No: 16/2024-25, dated: 25.04.2024 vide Annexure-A. (ii) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same to quash the impugned Form GST APL-02, ‘Acknowledgement for submission of appeal’ which has rejected the appeal as being time barred dated: 13.09.2024 in Reference No.: ZD2909240369560, passed by Respondent No.2, vide Annexure-B. HC-KAR NC: 2025:KHC:53371 (iii) Issue a Writ of mandamus or any other Writ or Order or direction of appropriate nature to direct the appointment of any other Adjudicating authority to adjudicate for the period 2018-19 (iv) Pass any other order or orders as this Hon’ble Court deems fit and proper in the facts and circumstances of the present case.”
Heard the learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
A perusal of the material on record will indicate that the 1st respondent issued show-cause dated 31.12.2023 under Section 73 of CGST/KGST Act. The petitioner filed its reply dated 24.02.2024 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the petitioner proceeded to pass the impugned order at Annexure A dated 25.04.2024, which is assailed in the present petition.
Learned counsel for the petitioner submits that the respondents without considering the said reply dated 24.02.2024 passed the impugned order, which deserves to be quashed and the matter remitted back to the respondent for reconsideration of the HC-KAR NC: 2025:KHC:53371 matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders.
Per contra, learned AGA for the respondents would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed.
A perusal of the material on record including the impugned order will indicate that the impugned order has been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the respondents failing to consider the reply filed by the petitioner as well providing an opportunity for the petitioner to provide reasonable opportunity to produce necessary documents by adopting a justice oriented approach and in order to provide an opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions. HC-KAR NC: 2025:KHC:53371
In the result, I pass the following: ORDER i) The petition is hereby allowed;
ii) The impugned order passed by 1st respondent at Annexure-A dated 25.04.2025 is hereby set aside; iii) 1st respondent is directed to consider the reply dated 24.02.2024 filed by the petitioner and thereafter proceed in accordance with law. iv) The petitioner is directed to appear before the 1st respondent on 02.02.2026 without awaiting further notice from the 1st respondent.
v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. HC-KAR NC: 2025:KHC:53371 vi) In the event, the petitioner does not appear before the 1st respondent on 02.02.2026 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 49
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.