M/S Shivaraj S Biradar vs. The Commercial Tax Officer
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Cause title — parties, addresses and appearances
ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL)
Petitioner is before this Court seeking following reliefs: (1) Issue a writ or such other order in the nature of certiorari to quash the show cause notice dated 29.09.2023 bearing No.CTO/LGSTO- 440/VJP/DRC-01/23-24/B-3954 issued by the 1st respondent and show cause notice dated 22.12.2023 bearing No.CTO/LGSTO-440/DRC- 07/VJP/23-24/B-13403 issued by the 1st respondent produced at Annexure-B and B1. (2) Issue a writ of such other order in the nature of certiorari to quash the order dated 22.12.2023 bearing No.CTO/LGSTO-440/DRC- 07/VJP/23-24/B-13403 passed by the 1st respondent produced at Annexure-C.
(3) Issue a writ or such other order in the nature of certiorari to quash the order dated 21.07.2025 passed in Appeal No.GST- 223/2024-25/B-655 passed by the 2nd respondent produced at Annexure-D.
(4) Pass such other orders as this Hon’ble Court deems fit to grant in the interest of justice and equity. HC-KAR NC: 2025:KHC-K:6868
Learned counsel for the petitioner submits that the submissions made on the earlier occasion was due to bonafide mistake. He takes this Court through the last paragraph of the impugned order wherein the appeal has been dismissed upholding the order of the Assessing Officer, passed under Section 73 (9) of the KGST Act/CGST Act, 2017 solely on the premise that the petitioner herein had not submitted any written objection to the showcase notices issued by the Assessing Officer. It is further observed that on a verification of document submitted to the office, it was noticed that the main contractor namely Sri. S. G. Hosamani, had given sub- contract to the appellant and had made payment referred to therein. However, the appellant had not produced the completion certificate in support of his claim of sub- contractor carrying out the contract. Referring to the same learned counsel submits that since the respondent - appellate authority has dismissed the appeal confirming the order of the Assessing Officer for non-submission HC-KAR NC: 2025:KHC-K:6868 written objection and the documents and that the documents to be relied upon by the petitioner are the registered documents, an opportunity be provided to the petitioner by remitting the matter. He further submits that the amount being disputed is in excess ofRs.8,00,000/- causing severe financial difficulties to the petitioner. Hence, seeks for allowing of the petition.
Learned Additional Government Advocate appearing for the respondent - authority on the other hand submits that the order dismissing the appeal passed by the respondent - authority is on the merits of the case and the petitioner has failed to justify his case. However, he fairly submits that if a time is fixed providing an opportunity to the petitioner to submit the document subject to authenticity and proof, the same, his case will be considered in accordance with law.
The said submission is taken on record.
Heard. Perused the records. HC-KAR NC: 2025:KHC-K:6868
The relevant portion of the impugned order passed by the respondent No.2 is as under:- “In response to Notice issued in ASMT-10, DRC- 1A & DRC-01 by the respondent, the appellant has not submitted any written objections. On verification of documents submitted in this office, it is noticed that main contractor viz S.G. Hosamani has given sub-contract to the appellant and made payments of Rs. 1,71,35,085-00 (Rs.67,82,871-00 & Rs 1,03,52,214-00) on 22/09/2018 though Transaction Date is mentioned as 31/03/2018 in Form 26 AS. However, the appellant has neither produced Completion Certificate in support of his claim that sub-contract of Rs.67,82,871-00 is done before July, 2017 nor the details of tax paid under VAT Act, 2003 by the main contractor Hence, levy of tax of Rs.4,07,000-00 each under CGST & SGST Act, 2017 along with applicable interest & penalty by the respondent is, here by, up held. Accordingly, the order passed U/s 73(9) of KGST Act/CGST Act, 2017 on 27/12/2023 is, also, up held. ORDER
The appeal file is Dismissed. This order is dictated, transcript edited and signed by me on this the day of 21st July 2025.” HC-KAR NC: 2025:KHC-K:6868
Clearly, the said order has been passed for the petitioner not submitting any written objections and furnishing the documents.
Learned counsel for the petitioner submits that the petitioner is in possession of the records and due to bonafide reasons he was not able to produce the record resulting in financial implication on him.
Accepting the submission made by the learned counsel for the petitioner as well as the learned Additional Government Advocate, the petition is disposed of as under:- i. The impugned order dated 21.07.2025 produced Annexure-D passed by respondent No.2 is quashed. ii. The matter is remitted to the respondent No.2. iii. The petitioner shall furnish his written submission along with the documents, if any, within 15 days from the date of receipt of certified copy of this order. HC-KAR NC: 2025:KHC-K:6868 iv. The respondent No.2 on verification of the records and its authenticity shall proceed to pass orders in accordance with law, with an outer limit of 30 days thereafter. (M.G.S.KAMAL) JUDGE U List No.: 1 Sl No.: 4 CT:PK
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.