M/S H N S Traders vs. The Commercial Tax Officer

Copy of the Show Cause notice dated 08.05.2023 is enclosed and marked as Annexure - A4. HC-KAR NC: 2025:KHC:49608 v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73 in FORM GST DRC-01 dated 11/05/2023 bearing Reference No ZD2905230067857 issued by the Respondent No.

Copy of the Form GST DRC-01 dated 11.05.2023 is enclosed and marked as Annexure -A5. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73(5) in Form DRC-01A of the Act dated 07.03.2023 vide Office NO. CTO/SGSTO- 222/DRC-01A/T/3323/22-23 by the Respondent No.

Copy of the DRC-01A dated 07.03.2023 is enclosed and marked as Annexure -A6. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73(5) in Form GST DRC-01A issued electronically dated 10.03.2023 bearing Reference No.ZD290323005746E by the Respondent No.

Copy of the DRC-01A dated 10.03.2023 is enclosed and marked as Annexure-A7. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Original No.413/2024-25 issued by the Respondent No.1 for the tax period 2020-21 dated 20.02.2025. Copy of the Order in Original No.413/2024-25 dated 20.02.2025 is enclosed and marked as Annexure - B1. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the GST Form DRC-07 bearing Reference No. ZD2902250839680 dated 20.02.2025 issued by the Respondent No.

Copy of the DRC-07 dated 20.02.2025 is enclosed and marked as Annexure -B2. x) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice HC-KAR NC: 2025:KHC:49608 issued under section 73 of the Act dated 30.11.2024 vide Office No. CTO/SGSTO-222/DRC-1/T/23-24 issued by the Respondent No.

Copy of the Show Cause notice dated 30.11.2024 is enclosed and marked as Annexure - B3. xi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73 in FORM GST DRC-01 dated 30/11/2023 bearing Reference No ZD2911241726077 issued by the Respondent No.

Copy of the Form GST DRC-01 dated 30.11.2023 is enclosed and marked as Annexure -B4. xii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73(5) in Form DRC-01A of the Act dated 13.11.2024 vide Office NO. CTO/SGSTO- 222/DRC-01A/T/1462/24-25 by the Respondent No.

Copy of the DRC-01A dated 13.11.2024 is enclosed and marked as Annexure B5. xiii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the intimation issued under section 73(5) in Form GST DRC-01A issued electronically dated 13.11.2024 bearing Reference No.ZD2911240508864 by the Respondent No.

Copy of the DRC-01A dated 13.11.2024 is enclosed and marked as Annexure-B6. xiv) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice issued to a Third Party in GST FORM DRC-13 dated 14.11.2025 bearing office No. CTO/GSGTO-222/DRC- 13/T/2349/2025-26 issued by the Respondent No.1 to the Respondent No.

Copy of the notice issued under FORM GST DRC-13 dated 19.11.2025 is enclosed and marked as Annexure -C2. xvi) Declare that the impugned Notification No.9/2023-CT dated 31.03.2023 is illegal and ultra vires the provisions of section 168A of Central Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification No.9/2023-CT dated 31.03.2023 referred as Annexure - D. xvii) Declare that the impugned Notification (06/2023) dated 06.04.2023 is illegal and ultra vires the provisions of section 168A of Karnataka Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (06/2023) dated 06.04.2023 referred to as Annexure - E. xviii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

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

A perusal of material on record will indicate that, the first respondent issued a show-cause notices dated 08.05.2023 and 30.11.2024 under Section 73 of the HC-KAR NC: 2025:KHC:49608 KGST Act, 2017 for the tax periods July 2017 - March 2018 and April 2020 - March 2021 respectively alleging that petitioner has claimed excess input tax credit. Since the petitioner had not replied to the said Notices, the first respondent passed the impugned adjudication orders dated 31.12.2023 and 20.02.2025 under Section 73(9) of the KGST Act. Thereafter the Petitioner filed an Appeal before the second respondent against the order dated 31.12.2023 which was dismissed for non-prosecution vide impugned order dated 29.07.2025 passed under section 107 of the KGST Act. Thereafter, the first respondent initiated recovery proceedings against the petitioner by issuing third party attachment notices dated 14.11.2025 and 19.11.2025 to the fourth respondent. The petitioner only on receiving the aforesaid Notice became aware of the said ex-parte impugned adjudication orders, aggrieved by which, the petitioner is before this Court by way of the present petition. HC-KAR NC: 2025:KHC:49608

In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the said notices were uploaded under the head ‘View Additional Notices & orders’ in the common GST Portal and the same went un-noticed by the petitioner and hence he could not submit reply/ documents to the same which has culminated in the impugned ex-parte order and if an opportunity is given to the petitioner to file reply/ documents to the said notices by setting aside the impugned ex-parte orders, the petitioner would do so and the first respondent may be directed to pass fresh order after considering the replies/ documents filed by the petitioner. It is further submitted that the impugned proceedings initiated pursuant to the impugned show cause notice dated 08.05.2023 is barred by limitation under Section 73(10) of the KGST Act.

Per contra, learned HCGP for the respondents – revenue submits that the period of limitation has been HC-KAR NC: 2025:KHC:49608 extended by the respondents vide Notification No. 13/2022 dated 05.07.2022, Notification Nos. 9 and 56 of 2023 dated 31.03.2023 and 08.12.2023 respectively and as such, it cannot be said that the proceedings are barred by limitation.

Learned counsel for the petitioner would invite my attention to the Petition in Special Leave Appeal (C) No. 4240/2025 pending before the Apex Court in order to contend that the validity of the said Notifications are seized by the Apex Court and pending adjudication before the Hon’ble Supreme Court.

In view of the aforesaid facts and circumstances and the submissions made by both sides which will indicate that the validity of the aforesaid Notifications are seized by the Apex Court and which will have an impact / bearing on the impugned proceedings, I am of the view that one more opportunity is required to be granted in favour of the petitioner by setting aside the impugned adjudication orders as well as the Appeal Order and HC-KAR NC: 2025:KHC:49608 remitting the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions.

Under these circumstances, in order to avoid multiplicity of proceedings and to ensure that there are no conflicting orders, I deem it just and appropriate to direct the first respondent to reconsider the matter afresh and pass a fresh adjudication orders in accordance with law after disposal of Special Leave to Appeal (C) No.4240/2025 by the Apex Court.