BharatTaxGST

M/S Nk Sheet Metal Works PVT LTD. vs. The Union Of INDIA

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WP/36848/2025HC KarnatakaGSTCNR KAHC01079239202509 December 2025Bench: S.R.KRISHNA KUMAR7 pages
For Petitioner: SRI. BHARAT B. RAICHANDANI A/W SRI. RAAGHUL PIRANESH, ADVOCATESFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R-1 TO R-4; SRI. VIGNESH SHETTY, ADVOCATE FOR R-5

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:52073 WP No. 36848 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36848 OF 2025 (T-RES) BETWEEN: M/S NK SHEET METAL WORKS PVT LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, HAVING ITS REGISTERED OFFICE AT KIADB MAIN ROAD, NO.3B/415/33-34, PEENYA INDUSTRIAL ESTATE, PEENYA VILLAGE, YESHWANTHAPURA HOBLI, BENGALURU – 560 058. REPRESENTED BY ITS DIRECTOR, P KUBENDRAN S/O PANDARINATHA SHETTY, R/AT NO.624, 2ND ‘A’ CROSS, 11TH BLOCK, NAGARABHAVI 2ND STAGE, BANGALORE NORTH, BENGALURU – 560 072. …PETITIONER (BY SRI. BHARAT B. RAICHANDANI A/W SRI. RAAGHUL PIRANESH, ADVOCATES) AND: 1. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX BANGALORE NORTH WEST COMMISSIONERATE, O/O COMMISSIONER OF CENTRAL TAX, HQRS PREVENTIVE, BENGALURU NORTH WEST COMMISSIONERATE, 2ND FLOOR, SHIVAJINAGAR BMTC BUS STAND, BENGALURU – 560 051. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52073 WP No. 36848 of 2025 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-2, BENGALURU NORTH WEST COMMISSIONERATE, NORTH WING, 2ND FLOOR, BMTC COMPLEX, SHIVAJINAGAR BUS STAND, BENGALURU – 560 051. 4. THE SUPERINTENDENT CENTRAL TAX, RANGE – ANWD-2, O/O THE SUPERINTENDENT OF CENTRAL TAX RANGE 'B' NWD-2, BENGALURU NORTH WEST GST COMMISSIONERATE, SOUTH WING, 2ND FLOOR, BMTC COMPLEX, SHIVAJINAGAR BUS STAND, BENGALURU – 560 051. 5. THE BRANCH MANAGER CANARA BANK (IFSC CODE-CNRB00I0408) NO.693, SRI. RAGHAVENDRA KRIPA, 3RD BLOCK, RAMAMANDIR ROAD, RAJAJINAGAR, BENGALURU – 560 010. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R-1 TO R-4; SRI. VIGNESH SHETTY, ADVOCATE FOR R-5) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING ORDER-IN- ORIGINAL NO.90/GST/AC/2024-25 (DIN: 20250157YX000000A2DB) DATED 15.01.2025, (ANNX-A) ISSUED BY THE R-3, AS BEING WITHOUT COMMUNICATION, WITHOUT JURISDICTION AND VOID IN RESPECT OF SCN DTD 02.08.2024 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:52073 WP No. 36848 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“a) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the impugned order bearing Order-in-Original No.90/GST/AC/2024-25 (DIN:20250157YX000000A2DB) dated 15.01.2025 (Annexure-A) issued by the Respondent No.3, as being without communication, without juri iction and void in respect of SCN dated 02.08.2024;

b) Issue a writ of certiorari or any other appropriate writ, order direction, quashing the impugned notice in Form GST Form DRC-13 dated 19.11.2025 bearing No.GEXCOM/SCN/GST/6457/2025-CGST-RANGE-A- DIV-2 (Annexure-B) issued by the Respondent No.3 in Respondent No.5 as being illegal, arbitrary, disproportionate, and in violation of Sections 78, 79, 83, 169 and Rules 142B, 143, 145 of the CGST Rules;

c) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the Show cause notice bearing SCN No. 30/2024-25 (DIN:20240857YX0000000C35) dated 02.08.2024 (Annexure-F) issued the Respondent No.2, as being wholly without juri iction, arbitrary, violative of HC-KAR NC: 2025:KHC:52073 principles of natural justice and contrary to the provisions of the CGST/KGST Acts, 2017;

d) Direct Respondents No.3 to re-serve / re- communicate the adjudication order, if any, strictly in accordance with Section 169 of the CGST Act in respect of SCN dated 02.08.2024;

e) Permit the Petitioner to file a statutory appeal under Section 107 of the CGST Act within four weeks from the date of such proper communication without being treated as delayed;

f) Direct Respondent No.5 (Canara Bank) to defreeze / restore full operation of the Petitioner's bank account bearing No.0408125001553 (IFSC CODE: CNRB0010408), forthwith;

g) Restrain Respondents No.2 to 4 from initiating or continuing any coercive recovery proceedings under Sections 78 and 79 of the CGST Act, pursuant to the Impugned Order or otherwise, until proper communication of order and until expiry of statutory time for appeal;

h) Issue any other direction or grant any other relief, as deemed fit in the facts and circumstances of this case, in the interest of justice.

i) Issue a direction to provide for the cost of this petition.” HC-KAR NC: 2025:KHC:52073

2.

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

3.

A perusal of the material on record will indicate that the 3rd respondent issued show-cause dated 02.08.2024 under Section 74 of CGST/KGST Act. The petitioner filed its reply dated 08.01.2025 to the aforesaid show-cause notice. Pursuant to the same, the respondent without properly considering the said reply filed by the petitioner proceeded to pass the impugned order at Annexure – A dated 15.01.2025, which is assailed in the present petition.

4.

Learned counsel for the petitioner submits that the respondent without properly considering the said reply has passed the impugned order at dated 15.01.2025 and the impugned order deserve to be quashed and the matter remitted back to the respondent for reconsideration of the matter afresh in accordance with law by directing the respondent to properly consider the reply filed by the petitioner and thereafter to pass appropriate orders. HC-KAR NC: 2025:KHC:52073

5.

Per contra, learned counsel for the respondents would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed.

6.

A perusal of the material on record including the impugned order will indicate that the impugned order has been passed without properly considering the reply filed by the petitioner. Under these circumstances, in view of the respondents failing to properly consider the reply filed by the petitioner by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions.

7.

In the result, I pass the following: ORDER i) The petition is hereby allowed;

ii) The impugned order passed by 5th respondent at Annexure – A dated 15.01.2025, is hereby set aside; iii) The 3rd respondent is directed to consider the reply dated 08.01.2025 filed by the petitioner properly and thereafter proceed in accordance with law. HC-KAR NC: 2025:KHC:52073 iv) The petitioner is at liberty to submit additional reply / documents and upon the petitioner submitting additional reply along with relevant documents the 3rd respondent shall afford a reasonable opportunity of personal hearing to the petitioner and hear it and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE

SV 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.