Superseva Global Services Private Limited vs. The Commercial Tax Officer
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “(a) Issue a writ in the nature of certiorari or any other writ to quash impugned Adjudication Order bearing Sl.No.DGSTO-4/CTO(A)-4.1/ 2024-25 dated 12.09.2024 passed by the Respondent (Annexure-A) as also Form GST DRC-13 dated 27.10.2025 issued by the respondent to the IBM India Private Limited, Bengaluru (Annexure-B). (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”
Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record.
A perusal of material on record will indicate that the respondent issued a show-cause notice dated 12.10.2023 under Section 73(1) of the CGST/KGST Act, 2017. Since the petitioner did not submit its reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 12.09.2024 under Section 73(9) of the KGST Act, 2017 confirming HC-KAR NC: 2025:KHC:51286 the total demand of Rs.19,55,092/- including the tax, interest and penalty.
Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause could not submit replies / documents to the show-cause notice dated 12.10.2023 and resultantly, could not contest the proceedings. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings.
Per contra, learned HCGP for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. HC-KAR NC: 2025:KHC:51286
Though several contentions have been urged by both sides, having regard to the specific assertion on the part of 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 order dated 12.09.2024 and remitting the matter back to the 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 12.10.2023. 7. In the result, I pass the following: ORDER
(i) The petition is hereby allowed subject to the petitioner depositing cost of Rs.20,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today.
(ii) The impugned order dated 12.09.2024 passed by the respondent under 73(9) of the KGST Act, 2017 at Annexure – A is hereby set aside. HC-KAR NC: 2025:KHC:51286 (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 12.10.2023. (iv) The petitioner is directed to appear before the respondent on 12.01.2026 without awaiting further notice from the respondent.
(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear it and proceed further in accordance with law.
(vi) In the event, the petitioner does not appear before the respondent on 12.01.2026 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 4 Sl No.: 12
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.