M/S. Bennett Coleman And Company Limited vs. State Of Karnataka

In this petition petitioner seeks the following reliefs; "WHEREFORE, it is most respectfully prayed that this Hon'ble Court be pleased to: (1) issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, to quash and set aside the impugned order in GST Appeal No.610/2024-25 (FY: 2019-20) bearing Order No.ZD2905250147580/06-05-2025 dated 25.04.2025 (signed on 06.05.2025) along with Form GST APL-04 bearing Order No. ZD2905250147580 dated 06.05.2025 for the tax period from April 2019 to March 2020 passed by Respondent No.2 herein and collectively enclosed as "ANNEXURE 'A'-COLLY"; (ii) issue a Writ of Mandamus or any other writ or direction or order thereby directing Respondent No. 2 to drop demand of Rs. 2,57,24,385/- along with corresponding interest and penalty; (iii) issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court. (iv) Cost of the writ petition may kindly be awarded in favour of the Petitioner; (v) The Petitioner be granted any other relief which he is found entitled to under the law and equity." HC-KAR NC: 2025:KHC:52401

A perusal of the material on record will indicate that in response to the show cause notice dated 31.05.2024 issued by the third respondent to the petitioner for the tax period 2019-20, the petitioner submitted replies dated 30.07.2024, 05.08.2024 and 23.08.2024 and contested the proceedings which culminated in the impugned order in original dated 25.04.2025 passed by respondent No.3 who not only confirmed the demand made in the show cause notice. The petitioner challenged the said order before the appellate authority/respondent who also proceeded to dismiss the appeal filed by the petitioner who is before this Court by way of the present petition.

Learned counsel for the petitioner, on instructions submits that due to bonafide reasons, unavoidable substances and sufficient cause, the petitioner could not produce documents in support of its claims and the impugned orders may be set aside and the matter be remitted back to respondent No.3 for re-consideration HC-KAR NC: 2025:KHC:52401 afresh in accordance with law, by providing one more opportunity in this regard to the petitioner.

Submission is placed on record.

Perusal of the impugned order will indicate that respondent Nos.2 and 3 have rejected the claim of the petitioner by noticing that no supporting documents had been produced by the petitioner. However, having regard to the specific assertion on the part of the petitioner that it could not be produce the relevant documents during the course of the proceedings before respondent Nos.2 and 3, in order to provide one more opportunity to the petitioner, I deemed it just and appropriate to set aside the impugned orders at Annexures-A and L and remit the matter back to respondent No.3 for reconsideration afresh in accordance with law. In view of the above, the following; ORDER (i) The petition is allowed HC-KAR NC: 2025:KHC:52401 (ii) The impugned orders at Annexure-A dated 25.04.2025 as well as Annexure-L dated 31.08.2024 are hereby set aside.