M/S Anvi Envelop Design vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs; "a. To issue an order or direction in the nature of Certiorari, quashing the impugned Order No. ACCT(P)/LGSTO-025/DRC-07/2A-vs-R3B/2024-25 dated 18.05.2024, issued in FORM GST DRC-07 and produced at Annexure-A, as being arbitrary, violative of the principles of natural justice, and contrary to the provisions of the CGST Act and to remand the matter to the stage of issuance of the Show Cause Notice, thereby affording the Petitioner an opportunity to establish its bona fides.; b. To issue a Writ of Mandamus or any other appropriate writ, order, directing the Respondent to furnish the complete transaction-wise particulars, including invoice-level details and all material relied upon in the impugned proceedings, so as to enable the Petitioner to submit an effective and comprehensive reply in accordance with law HC-KAR NC: 2025:KHC:52217 c. To issue order(s), directions or any other relief as this Hon'ble Court deems fit and proper in the facts and circumstances of the case in the interest of justice."
A perusal of the of the material on record will indicate that on 01.03.2024, the respondent having issued the show cause notice in form DRC-01 to the petitioner who did not submit any reply to the same, the respondent issued the reminder dated 05.04.2024 despite which the petitioner neither submitted any reply nor contested the impugned proceedings which culminated in the impugned order dated 18.05.2024 confirming the demand made in the show cause notice. Aggrieved by the impugned adjudication order under Section 73(9) of the KGST Act, the petitioner is before this Court by way of the present petition.
A perusal of the undisputed material on record will indicate that the impugned proceedings were exparte and the petitioner having not participated in the same, I deem HC-KAR NC: 2025:KHC:52217 it appropriate to adopt the justice oriented approach in order to provide one more opportunity to the petitioner, it is necessary to set-aside the impugned adjudication order and remit the matter back to the respondent for re-consideration afresh in accordance with law. In the result, the following; ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure-A dated 18.05.2024 are hereby set-aside. (iii) The matter is remitted back to the respondent for re-consideration afresh in accordance with law, subject to petitioner paying the cost of Rs.10,000/- payable to the Legal Services Authority within a period of four weeks. (iv) The petitioner shall appear before the respondent on 19.01.2026 without awaiting further notice from the respondent. (v) Liberty is reserved in favour of the petitioner to file replies / pleadings / documents etc., which shall be considered by the respondent who shall HC-KAR NC: 2025:KHC:52217 provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 20
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.