M/S Vibgyor Net Connections vs. The Commissioner Of Commercial Taxes

In this petition, the petitioner seeks the following reliefs; "(a) To issue a WRIT of CERTIORARI, MANDAMUS or any other writ or direction in the nature of a writ quashing the Impugned Order bearing No. ACCT/LGSTO-015/DRC.07/2024-25, consequential computer generated order under Sec. 73 and summary order in reference No : 2D 2908240533104 2 Form GST DRC-07, all dtd. 14-08-2024 (ANNEXURES - 'A', 'B' & 'C'), passed by the Assistant Commissioner of Commercial Taxes, LGSTO-15, DGSTO-4, Bengaluru for the Financial Year Order No. ZD2909250171391 2019-20, consequently order dated 30-08-2025, passed by the Joint Commissioner of Commercial Taxes, Appeals -4, Bengaluru, the 3rd Respondent (ANNEXURE -G'); (b) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity." HC-KAR NC: 2025:KHC:52215

A perusal of the material on record will indicate that respondent No.2 issued a show cause notice dated 31.05.2024 to the petitioner under Section 73(1) of the KGST Act to which the petitioner did not submit any reply as a result of which the respondent no.2 proceeded to pass the impugned order dated 14.08.2024 confirming the demand made in the show cause notice under Section 73(9) of the KGST Act. The petitioner challenged the said order, in an appeal filed before the respondent no.3 - appellate authority which dismissed the appeal as barred by limitation. Aggrieved by the impugned orders passed by respondent Nos.2 and 3, the petitioner is before this Court by way of the present petition.

A perusal of the material on record discloses that the inability and omission on the part of the petitioner to file reply and contest the proceedings before respondent No.2 was due to bonafide reasons, unavoidable circumstances and sufficient cause. HC-KAR NC: 2025:KHC:52215

Under these circumstances, in order to provide one more opportunity to the petitioner, I deem it just and appropriate to adopt the justice oriented approach and set-aside the impugned order at Annexures - A, B, C and remit the matter back to the respondent no.2 for re-consideration afresh in accordance with law, subject to the petitioner paying Rs.10,000/- to the Legal Services Authority. Insofar as the impugned order at Anenxure-G dated 30.08.2025 passed by the respondent no.3 - appellate authority dismissing the appeal filed by the petitioner is concerned, since the appeal was dismissed as barred by limitation, the same would not constitute a merger of the order of the adjudicating authority with the order of the appellate authority thereby by indicating that the same would not come in the way of this Court in exercising the juri iction under Articles 226 and 227 of the Constitution of India. HC-KAR NC: 2025:KHC:52215

In the result, I pass the following; ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexures-A, B, C and G