BharatTaxGST

M/S N S Industrial Hardware vs. The Commercial Tax Officer

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WP/37576/2025HC KarnatakaGSTCNR KAHC01079913202515 December 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. SYED JAMAL, ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:53315 WP No. 37576 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37576 OF 2025 (T-RES) BETWEEN: M/S N S INDUSTRIAL HARDWARE SITE NO 311, KATHA NO 8964, INDIRA NAGAR, MALUR TOWN, KOLAR, KARNATAKA – 563 130 A PROPRIETORSHIP CONCERN, REPRESENTED BY MR. SAFEER IQBAL SHARIEF, S/O. IQBAL SHAREIF AGED ABOUT 38 YEARS 291, 5TH CROSS, 1ST MAIN, 1ST FLOOR, DARGHAMOHALLIA, VIJANAPURA, DARGHAMOHALLIA, DOORAVANINAGAR, BENGALURU URBAN – 560 018, KARNATAKA …PETITIONER (BY SRI. SYED JAMAL, ADVOCATE) AND: THE COMMERCIAL TAX OFFICER, LGSTO-180, BINDU BUILDING, NEAR DOME, LIGHT CIRCLE, KOLAR – 563 101 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER OF ADJUDICATION IN FORM GST DRC-07, DATED 26-08-2024 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53315 WP No. 37576 of 2025 BEARING NO.ZD290824090487P DATED 26-08-2024, PASSED BY THE RESPONDENT, AS AT ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “A. Issue a Writ of Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the impugned Order of Adjudication in Form GST DRC- 07, dated 26.08.2024 bearing No.ZD290824090487P dated 26.08.2024, passed by the Respondent, as at Annexure-A. B. To relegate the matter to the level of show cause notice so that the Petitioner would produce the books of accounts before the Respondent; and C. Grant any other relief that this Hon’ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.”

2.

Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3.

A perusal of material on record will indicate that the respondent issued a show-cause notice dated 28.05.2024 under HC-KAR NC: 2025:KHC:53315 Section 73(1) of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 26.08.2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.1,34,230/- including the tax, interest and penalty.

4.

Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit replies/ documents to the show- cause notice dated 28.05.2024 and resultantly, could not contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. HC-KAR NC: 2025:KHC:53315

5.

Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

6.

Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 26.08.2024 and remitting the matter back to the respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show- cause notice dated 28.05.2024. 7. In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned order dated 26.08.2024 passed by the respondent under 73(9) of the KGST Act, 2017 at Annexure – A is hereby set aside. HC-KAR NC: 2025:KHC:53315 (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 28.05.2024..

(iv) The petitioner is directed to appear before the respondent on 02.02.2026 without awaiting further notice from the respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law.

(vi) In the event, the Petitioner does not appear before the respondent on 02.02.2026 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 10

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.