BharatTaxGST

Sri C Ananda Kumar vs. The Executive Engineer

Original PDF →
WP/20123/2025HC KarnatakaGSTCNR KAHC01042271202515 December 2025Bench: S.R.KRISHNA KUMAR7 pages
For Petitioner: SRI. NAVEEN G.S., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:53319 WP No. 20123 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. 20123 OF 2025 (T-RES) BETWEEN: SRI C ANANDA KUMAR, S/O CHAMEGOWDA, AGED ABOUT 72 YEARS, RESIDING AT VADAGERE VILLAGE, GOWDANAHALLI POST, BELLANDUR TALUK, CHAMARAJANAGAR – 571 441 …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND: 1. THE EXECUTIVE ENGINEER PANCHAYATRAJ ENGINEERING DIVISION, COURT ROAD, SIDDHARTHA NAGAR, CHAMARAJANAGAR – 571 S313. 2. THE EXECUTIVE ENGINEER, PWD AND IWTD, CHAMARAJANAGAR DIVISION, CHAMARAJANAGAR – 571 313. 3. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY AND SANITATION DEPARTMENT, COURT RD, SIDDHARTHA NAGAR, CHAMARAJANAGAR – 571 S313. 4. THE COMMERCIAL TAX OFFICER (ENFORCEMENT) MYSORE ZONE - 14, CHAMARAJANAGAR – 571 313 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53319 WP No. 20123 of 2025 5. THE COMMERCIAL TAX OFFICER (AUDIT-II), DGSTO - MYSURU SHESHADRI BHAVAN, DIWAN ROAD MYSURU – 570 024 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH/SET ASIDE THE ORDER BEARING NO.¸ÀAªÁvÉC/eÁ/eÁ/n.¸ÀA. /2023-24 PASSED BY THE RESPONDENT NO.4, FOR THE TAX PERIOD 2018-19, UNDER SECTION 73(9) OF KGST/CGST ACT 2017 DATED 27.03.2024, PRODUCED AS ANNEXURE-C AND ETC., THIS PETITION, COMING ON FOR FINAL 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 the following reliefs: i. Issue a Writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent No.4, for the tax period 2018-19, under section 73(9) KGST/CGST Act 2017 dated 27.03.2024 bearing No.¸ÀAªÁvÉC/eÁ/eÁ/n.¸ÀA. /2023-24, produced as Annexure-C and ii. Issue a Writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent No.4, for the tax period 2019-20, under Section 732 KGST/CGST Act 2017 HC-KAR NC: 2025:KHC:53319 dated 12.08.2024 bearing No.¸ÀAªÁvÉC/(¯É¥À)-2ªÉÄÊ /2024- 25, produced as Annexure-D and iii. Issue a Writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent of No.5, for the tax period 2020-21, under sectio739 KGST/CGST Act 2017 dated 09.09.2024 bearing No.¸ÀAªÁvÉC/(¯É¥À)-2ªÉÄÊ/2024- 25, produced as Annexure-E and iv. Issue a Writ or such other order in the nature of Mandmus, directing the Respondents 1 to 3 to pay the GST or differential GST as per the Representation dated 26.06.2023 at Annexure-A (colly) and v. Issue a Writ or such other order in the nature of Mandmus, directing the Respondents 1 to 3 to pay the GST or differential GST as per the Representation dated 27.02.2025 at Annexure-F (colly) and vi. Pass such other orders as this Hon'ble Court deems fit in the interest of justice and equity.

2.

Heard the learned counsel for the petitioner and the learned AGA for respondent and perused the material on record. HC-KAR NC: 2025:KHC:53319

3.

A perusal of the material on record will indicate that the 4th respondent issued show-cause Notices dated 26.12.2023, 04.03.2024 and 25.03.2024 under section 73 of CGST/KGST Act for the tax periods 2018-19, 2019-20 and 2020-21 respectively. The Petitioner filed its reply dated 16.01.2024 to the aforesaid show-cause notice dated 26.12.2023 for the tax period 2018-19 and did not file reply to the show-cause notices issued against the remaining tax periods. Pursuant to the same, the respondent without considering the reply dated 16.01.2024 filed by the petitioner and not providing the petitioner sufficient opportunity of personal hearing proceeded to pass the impugned order for the tax period 2018-19 at Annexure-C dated 27.03.2024, which is assailed in the present petition, for the tax periods 2019-20 and 2020-21. Since the petitioner did not submit any reply along with necessary documents to the show-cause notices dated 04.03.2024 and 25.03.2024, the 4th respondent proceed to pass the impugned orders at Annexures-D and E dated 12.08.2024 and 09.09.2024 respectively, which are also assailed in the present petition.

4.

Learned counsel for the petitioner submits that the respondent without considering the said reply and without granting HC-KAR NC: 2025:KHC:53319 an opportunity of personal hearing has passed the impugned order dated 27.03.2024 for the tax period 2018-19 at Annexure-C, which deserves to be quashed and for the tax periods 2019-20 and 2020- 21, due to bonafide reasons unavoidable circumstances and sufficient cause, the petitioner could not submit/furnish replies along with necessary documents and the matter be remitted back to the 4th respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notices/ produce necessary documents and thereafter to pass appropriate orders and insofar as the tax period 2018-19 is concerned, the 4th respondent may be directed to consider the reply dated 16.01.2024 filed by the petitioner and thereafter, proceed further in accordance with law.

5.

Per contra, learned AGA for respondent would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed.

6.

A perusal of the material on record including the impugned orders will indicate that the impugned order has been passed without considering the reply dated 16.01.2024 filed by the petitioner and without granting an opportunity to the petitioner to HC-KAR NC: 2025:KHC:53319 produce necessary documents and insofar as the tax periods 2019- 20 and 2020-21 are concerned, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit/furnish replies along with necessary documents and under these circumstances, in view of the respondent failing to consider the reply filed by the petitioner as well to provide an opportunity for the petitioner 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 respondent for reconsideration afresh in accordance with law by issuing certain directions.

7.

In the result, I pass the following: ORDER i) The petition is hereby allowed; ii) The impugned orders passed by 4th respondent at Annexures – C, D and E dated 27.03.2024, 12.08.2024 and 09.09.2024, are hereby set aside; HC-KAR NC: 2025:KHC:53319 iii) The 4th respondent is directed to consider the reply dated 16.01.2024 filed by the petitioner and thereafter proceed in accordance with law. iv) The petitioner is at liberty to submit additional reply/ documents for all the aforesaid tax periods and upon the petitioner submitting additional reply along with relevant documents the 4th respondent shall afford a reasonable opportunity of personal hearing to the petitioner and hear him and proceed further in accordance with law. v) The petitioner is directed to appear before the 4th respondent on 02.02.2026 without awaiting further notice from the 4th respondent. vi) In the event, the Petitioner does not appear before the 4th 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.: 3

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.