BharatTaxGST

M/S Zm Digitech Communications PVT LTD vs. The Assistant Commissioner Of

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WP/35943/2025HC KarnatakaGSTCNR KAHC01077579202510 December 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SMT. SRIVIDHYA M., ADVOCATE FOR SRI. G. L. MOHAN MAIYA, ADVOCATEFor Respondent: SRI. K.HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:52368 WP No. 35943 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35943 OF 2025 (T-RES) BETWEEN: M/S ZM DIGITECH COMMUNICATIONS PVT LTD REGISTERED AS A PARTNERSHIP FIRM, NO.377, 12TH CROSS, RMV 2ND STAGE, HIG COLONY, SANJAYANAGAR, BENGALURU-560094. REPRESENTED BY ITS DIRECTOR SRI. MADAIAH CHANNAPATNA MALLESHKUMAR, S/O MADAIAH AGED ABOUT 43 YEARS, OFFICE AT NO.377, 12TH CROSS, RMV 2ND STAGE, HIG COLONY, SANJAYANAGAR, BENGALURU-56009 …PETITIONER (BY SMT. SRIVIDHYA M., ADVOCATE FOR SRI. G. L. MOHAN MAIYA, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICES TAX OFFICE-150, NO 80, 2ND FLOOR, SAMAYA TOWERS, KODIGEHALLI MAIN ROAD, TATANAGAR, BENGALURU - 560092. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52368 WP No. 35943 of 2025 2. THE MANAGER, HDFC BANK, HDFC BANK LTD, NO 4, BEL ROAD, CHIKKAMARANAHALLI, BENGALURU - 560094 …RESPONDENTS (BY SRI. K.HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO STRIKE DOWN AND QUASH THE ORDER OF ADJUDICATION DATED 25-02- 2025 PASSED BY THE RESPONDENT NO.1 VIDE NO. ACCT/LGSTO- 150/ASSN- 14871-1457/2024-25/DRC-07/(1127)/ 2024-25/884 IN FORM GST DRC-07 VIDE REFERENCE NO ZD2902251061861 DATED 25- 02-2025 VIDE 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, the petitioner seeks the following reliefs: "i. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Order of Adjudication dated 25-02-2025 passed by the Respondent No.1 vide No. ACCT/LGSTO-150/ASSN- 14871-1457/2024-25/DRC-07/(1127)/ 2024-25/884 in Form GST DRC-07 vide Reference No: ZD290225101861 dated 25-02-2025 vide ANNEXURE-A, ii. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and HC-KAR NC: 2025:KHC:52368 quash recovery notice dated 16-10-2025 bearing No ACCT/LGSTO-150/DRC-13/2025-26/T.No: 4384 in Form GST DRC-13 passed by the Respondent No.1 vide ANNEXURE-B, iii. Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case."

2.

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

3.

A perusal of the material on record will indicate that respondent No.1 having issued show-cause notice dated 29.11.2024 under Section 73 of the KGST/CGST Act, 2017 to the petitioner, who submitted a reply dated 17.12.2024, pursuant to which, reminders dated 11.01.2025 and 13.01.2025 were issued, but the petitioner did not submit any documents in this regard and consequently, the respondents proceeded to pass the impugned adjudication order, which is assailed in the present petition.

4.

It is submitted that if the impugned order is set aside and the matter remitted back to the respondents for reconsideration afresh in accordance with law, the petitioner would submit HC-KAR NC: 2025:KHC:52368 documents, additional replies and the respondents are directed to reconsider the matter afresh in accordance with law.

5.

The said submission is placed on record.

6.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned adjudication order and remit the matter back to the respondents to reconsider the matter afresh in accordance with law.

7.

In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned adjudication order dated 25.02.2025 passed by respondent No.1 vide Annexure-A and the recovery notice dated 16.10.2025 issued by respondent No.1 vide Annexure-B, are hereby set aside. (iii) The matter is remitted back to the respondents to reconsider the matter afresh in accordance with law. HC-KAR NC: 2025:KHC:52368 (iv) The petitioner is directed to appear before the concerned respondent on 19.01.2026 without awaiting further notice. (v) The respondents are directed to defreeze the bank account of the petitioner forthwith immediately without any delay. (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 2

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.