M/S. Sri Sai And Company vs. The Superintendent Of Central Tax
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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 of Certiorari or direction or order in the nature of Writ of Certiorari, for quashing the ex-parte ‘Order-in-Original’ bearing No.97/2023-24/GST/AC – DIN 20240457000000922837, dated 03.04.2024 of the Superintendent of Central Tax, East Division-3, Bengaluru East Commissionerate, Bengaluru, the Respondent herein, as at Annexure-A. B. Issue a writ of Certiorari or direction or order in the nature of Writ of Certiorari, for quashing the ex-parte ‘Summary of the Order’ bearing Reference No.ZD290524002515K, dated 02.05.2024 of the Superintendent of Central Tax, East Division-3, Bengaluru East Commissionerate, Bengaluru, the Respondent herein, as at Annexure-B. C. Issue a Writ of Mandamus or any other Wirt or Order or direction in the nature of Writ of Mandamus relegating the matter to the level show cause notice, that is, before the Respondent, as held by the co- ordinates bench in similar circumstances; HC-KAR NC: 2025:KHC:50242 D. Grant any other relief that this Hon’ble Court deems fir in the facts and circumstances of the case including costs, in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned counsel 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 21.11.2023, to which the petitioner did not submit his reply, which culminated in the impugned order at Annexure-A dated 03.04.2024 passed by the respondent.
Learned counsel for the petitioner submits that the said notice was not received by the petitioner and hence, could not submit replies / documents to the show-cause notice dated 21.11.2023 and not contested 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 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 HC-KAR NC: 2025:KHC:50242 aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings.
Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed.
Under these circumstances, 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 03.04.2024 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 21.11.2023. 7. In the result, I pass the following: ORDER
(i) Petition is hereby allowed. HC-KAR NC: 2025:KHC:50242 (ii) The impugned order at Annexure-A dated 03.04.2024 passed by the respondent under 73 of the CGST Act, 2017 is hereby set aside.
(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 show cause notice dated 21.11.2023. (iv) 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 them and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
SRL List No.: 2 Sl No.: 30
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.