BharatTaxGST

M/S Alter Ego Enterprises vs. Deputy Commissioner Of

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WP/7423/2025HC KarnatakaGSTCNR KAHC01017186202509 December 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SRI. R. PARTHA SARATHY, SRI. BHARATH JANARTHANAN, ADVOCATESFor Respondent: SMT. JYOTI M. MARADI, HCGP FOR R1 TO R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:51892 WP No. 7423 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. 7423 OF 2025 (T-RES) BETWEEN: 1. M/S ALTER EGO ENTERPRISES A SOLE PROPRIETORSHIP CONCERN HAVING ITS PLACE OF BUSINESS AT SY. NO.3/1 AND 3/2 THONACHINAKUPPE VILLAGE KASABA HOBLI, NELAMANGALA TALUK BENGALURU RURAL - 562123 AND REPRESENTED BY ITS SOLE PROPRIETOR MR.PRAKIK SONTHALIA. GSTIN: 29BLTPS4182A1ZN …PETITIONER (BY SRI. R. PARTHA SARATHY, SRI. BHARATH JANARTHANAN, ADVOCATES) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) 02 OFFICE OF THE JOINT COMMISSIONER / DEPUTY COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) 02 3RD FLOOR, A BLOCK, VTK-2 KORAMANGALA, BENGALURU - 560047. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 6.6, DGSTO - 6 KIADB BUILDING, 3RD FLOOR 14TH CROSS, 4TH PHASE, PEENYA 2ND STAGE, BANGALORE - 560058. Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:51892 WP No. 7423 of 2025 3. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), TTMC COMPLEX SHANTINAGARA, BENGALURU - 560027. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R1 TO R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING FOR DIRECTION QUASHING THE IMPUGNED

ORDER IN APPEAL NO.GST/AP.NO.600/2024-25 DATED 31.01.2025 (DIGITALLY SIGNED ON 25.02.2025) ALONG WITH FORM GST APL - 04 DATED 25.02.2025 BEARING ORDER NO. ZD290225103059K PASSED BY RESPONDENT NO.3 HEREIN FOR THE PERIOD FROM APRIL 2019 TO MARCH 2020 AND COLLECTIVELY MARKED AND ENCLOSED AS ANNEXURE-A-COLLY 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. "(a) Issue a writ of Certiorari or similar writ, order or direction quashing the impugned order in appeal No.GST/AP.No.600/2024-25 dated 31.01.2025 (digitally signed on 25.02.2025) along with Form GST APL - 04 dated 25.02.2025 bearing Order No.ZD290225103059K passed by respondent No.3 herein for the period from April 2019 to March 2020 and collectively marked and enclosed as Annexure 'A' - COLLY; HC-KAR NC: 2025:KHC:51892 (b) Issue a writ of Certiorari or similar writ, order or direction quashing the impugned Endorsement dated 25.02.2025 in DCCT/ Audit/6.6/2024-25 for the period from April 2019 to March 2020 issued by Respondent No.2 herein marked and enclosed as Annexure 'B'; (c) issue a writ of Certiorari or similar writ, order or direction quashing the impugned Endorsement dated 04.03.2025 in DCCT/Audit/6.6/2024-25 and T No.990/24-25 for the period from April 2019 to March 2020 issued by Respondent No.2 herein marked and enclosed as Annexure-C and /or (d) Issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court."

2.

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

3.

A perusal of the material on record would indicate that pursuant to the show cause notice dated 30.05.2024 issued by respondent No.2, the petitioner submitted a reply dated 27.06.2024 contesting the proceedings, which culminated in an adjudication order in original dated 31.08.2024 confirming the demand made against the petitioner, who filed an appeal before respondent No.3 - HC-KAR NC: 2025:KHC:51892 Appellate Authority, who proceeded to dismiss the appeal. Aggrieved by which, the petitioner is before this Court by way of the present petition.

4.

Per contra, learned HCGP submits that there is no merit in the petition and the same is liable to be dismissed.

5.

Learned counsel for the petitioner submits that respondent No.2 - Adjudicating Authority has not considered the various contentions submissions and documents produced by the petitioner and as such, the order passed by him deserves to be set-aside as well as the impugned order passed by the Appellate Authority and the matter remitted back to the Original Authority for reconsideration afresh in accordance with law.

6.

In this context, it is pertinent to note that though respondent No.2 - Adjudicating Authority has referred to the documents produced by the petitioner, respondent No.2 has come to the erroneous conclusion that supporting documents had not been produced by the petitioner, which is contrary to the material on record. So also, the Appellate Authority has summarily dismissed the appeal filed by the petitioner without considering the HC-KAR NC: 2025:KHC:51892 submissions, contentions and documents produced by the petitioner.

7.

Under these circumstances, for the purpose of enabling the respondent No.2 - Adjudicating Authority to reconsider the matter afresh, I deem it just and appropriate to set-aside the order dated 31.08.2024 at Annexure-L-Colly as well as the order dated 25.02.2025 at Annexure-A-Colly, impugned endorsement dated 25.02.2025 at Annexure -B and the impugned endorsement dated 04.03.2025 at Annexure-C and remit the matter back to respondent No.2 for reconsideration afresh in accordance with law operative portion of the law.

8.

Hence, I proceed to pass the following; ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 25.02.2025 passed by respondent No.3 at Annexure-A, impugned endorsement dated 25.0202025 issued by respondent No.2 at Annexure-B and impugned endorsement dated 04.03.2025 issued by respondent No.2 at Annexure-C are hereby set-aside. HC-KAR NC: 2025:KHC:51892 (iii) The matter is remitted back to respondent No.2 for consideration afresh in accordance with law. (iv) The petitioner shall appear before respondent No.2 on 19.01.2026 without awaiting further notice from the respondents. (v) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent No.2, who shall consider the same and proceed further in accordance with law. (vi) It is made clear that in the event the petitioner does not appear before respondent No.2 on 19.01.2026, the present order shall stand automatically recalled without further orders. (vii) Respondent No.2 is directed to dispose of the proceedings afresh within a period of three months from 19.01.2026. (S.R.KRISHNA KUMAR) JUDGE

NBM List No.: 2 Sl No.: 1

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.