M/S Cmn Metal Mart vs. The Deputy Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks a following reliefs; "A. Issue Writ of Certiorari or writ in the nature of Certiorari quashing Following orders;- A. Order in Original passed by the first respondent- The Deputy Commissioner of Commercial Taxes under Section 73/74 of the Karnataka Goods and service tax Act, 2017 and central Goods and Service Tax Act 2017 dated 1/4/2025 relating to case ID: AD29122407017F for period April 2023 to March 2024-Annexure-A B. Order in original under section 74 of the Act bearing ref No.Zd290425000203X passed by first respondent- The Deputy Commissioner of Commercial Taxes for period April 2023 to March 2204 dated 1/4/2025-Anneuxre-B C. Frm GST DRC-07, Sumamry of order bearing No.ZD290425000203X issued by first respondent- The Deputy Commissioner of Commercial Taxes- Annexure-C HC-KAR NC: 2025:KHC:52403 To issue any other Writ or direction or to grant such other relief or reliefs as deemed fit under the facts and circumstances of this case, including the cost."
A perusal of the material on record will indicate that the first respondent having issued pre-intimation in DRC-01A dated 13.12.2024, the petitioner submitted a partial reply in 20.12.2024 in pursuance of which the respondent issued a show cause notice dated 07.01.2025 under Section 74A of the KGST Act. Since, the petitioner did not submit any reply to the show cause notice, the respondent proceeded to pass the impugned order confirming the demand made in the show cause notice, vide order dated 01.04.2025 - Annexure-A, which is assailed in the present petition.
Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
Though several contentions have been urged by both sides, having regard to the specific assertion on the part of HC-KAR NC: 2025:KHC:52403 the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders dated 01.04.2025 and remitting the matter back to the first respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 07.01.2025. 5. In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order dated 01.04.2025 passed by the first respondent under Section 74(9) r/w SEction 74(5) of the HC-KAR NC: 2025:KHC:52403 CGST/SGST Act, 2017 of the KGST Act, 2017 at Annexure – A is hereby set aside.
(iii) The matter is remitted back to the first respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 07.01.2025. (iv) The petitioner is directed to appear before the first respondent on 19.01.2026 without awaiting further notice from the first respondent.
(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner HC-KAR NC: 2025:KHC:52403 and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the first respondent on 19.01.2026 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 43
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.