M/S Chenguang Natural Extracts (INDIA) Private Limited vs. The Commercial Tax Officer (Audit) - Karnataka High Court, 05 December 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:51463 WP No. 19735 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19735 OF 2024 (T-RES) BETWEEN: M/S CHENGUANG NATURAL EXTRACTS (INDIA) PRIVATE LIMITED SY. NO. 267/2B, 267/2A, 264, 261,260, 259, 258/1, 258/2, 251,265 THRIYAMBAHKAPURA GUNDLUPET – 571 425 DIST. CHAMARAJANAGAR (A COMPANY REGISTERED UNDER COMPANIES ACT REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI WEI HONGAYAND S/O WEI JUNCHI) …PETITIONER (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT) RASHRTRAPATHI ROAD, 15TH CROSS NANJANGUD – 571 301 DIST. MYSORE 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MYSORE DIVISION C V ROAD, OPPOSITE EIDGA BANNIMANTAPA MYSORE – 570 015 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51463 WP No. 19735 of 2024 ORDER DTD. 26.09.2023 PASSED BY THE R-2 IN APPEAL NO. GST/AP/27/23-24 IN THE INTEREST OF JUSTICE AND EQUITY (ANNX-A) AND ETC., THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “i) to quash the impugned Order dated 26.09.2023 passed by the Respondent No.2 in Appeal No.GST/AP/27/23-24 in the interest of justice and equity. ii) to quash the impugned Original Order ¸ÀA.ªÁvÉC(¯É¥À)- £ÀA.UÀÆqÀÄ/n.¸ÀA07/2023-24 dated 05.04.2023 passed by the Respondent No.1 (Annexure-B) in the interest of justice and equity. iii) to direct the Respondents to refund the amount of Rs.15,43,857/- towards the CGST in the interest of justice and equity. iv) pass such other orders as this Hon’ble Court deems fit under the circumstances of the case in the interest of justice and equity.” HC-KAR NC: 2025:KHC:51463

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

A perusal of the material on record will indicate that pursuant to issuance of issued show-cause dated 03.02.2023 by the 1st respondent, the petitioner did not submit any reply. Thereafter, respondent No.1 passed the impugned order at Annexure-B dated 05.04.2023. The petitioner filed an appeal before the 2nd respondent, challenging the aforesaid said order at Annexure-B dated 05.04.2023. Subsequently, the petitioner participated in the appeal proceedings by filing submissions dated 01.08.2023 along with documents. The 2nd respondent without considering the submissions and documents filed by the petitioner, proceeded to pass the impugned order at Annexure-A dated 26.09.2023, which is assailed in the present petition.

Learned counsel for the petitioner submits that the respondent without considering the said submissions and documents filed by the petitioner and without granting an opportunity of personal hearing has passed the impugned order at Annexure-A dated 26.09.2023 and the impugned order passed by HC-KAR NC: 2025:KHC:51463 2nd respondent deserve to be quashed and the matter be remitted back to the 2nd respondent for reconsideration of the matter afresh, in accordance with law, by providing an opportunity of personal hearing to the petitioner and thereafter to pass appropriate orders.

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

A perusal of the material on record including the impugned orders will indicate that the impugned order has been passed without considering the submissions filed by the petitioners and granting an opportunity of personal hearing. Under these circumstances, in view of the 2nd respondent failing to consider the documents and submissions filed by the petitioner, by adopting a justice oriented approach and in order to provide an opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order at Annexure-A and remit the matter back to the 2nd respondent – the Appellate Authority for reconsideration afresh, in accordance with law, by issuing certain directions.

In the result, I pass the following: HC-KAR NC: 2025:KHC:51463 ORDER i) The Writ Petition is allowed; ii) The impugned order passed by the 2nd respondent at Annexure-A dated 26.09.2023 is hereby set aside; iii) The matter is remitted back to the 2nd respondent-the Appellate Authority for reconsideration of the matter afresh, in accordance with law. iv) The petitioner is directed to appear before the 2nd respondent-the Appellate Authority on 12.01.2026 and file additional documents/ submissions and before the 2nd respondent, who shall consider the same and afford a reasonable opportunity of personal hearing to the petitioner and hear him and proceed further, in accordance with law. v) If the petitioner fails to appear before the 2nd respondent as stated supra, the present order shall automatically stand recalled/revived without further orders or reference to the Bench. (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 47