M/S Ssr Enterprises vs. The Commissioner Of Central Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“a) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned order bearing No.25/ST/COMMR/2023-24 dated 30.11.2023 (DIN:20231257000000121052) dated 30.09.2023 passed by the Respondent under finance Act 1994; for the tax periods FY-2015-16 and 2016-17(Annexure-‘D’)
b) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, 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 28.04.2021 under Section 73 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 30.11.2023 under Section 73 of the KGST Act, 2017 confirming the total demand of Rs.2,09,19,774/- including the tax, interest and penalty. HC-KAR NC: 2025:KHC:50044
Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause and hence could not submit replies / documents to the show-cause notice dated 28.04.2021 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 counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that its inability and omission to submit replies and HC-KAR NC: 2025:KHC:50044 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 30.11.2023 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 28.04.2021. 7. In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order dated 30.11.2023 passed by the respondent at Annexure – D 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 notice dated 28.04.2021. (iv) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by HC-KAR NC: 2025:KHC:50044 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
SV List No.: 2 Sl No.: 40
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.