M/S Lalbagh Traders (Lubes) vs. The Assistant Commissioner Of Commercial Taxes (Audit) 3.4
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “a) Set aside the Impugned Order dated 31.10.2023 by the Assistant Commissioner of the Commercial Taxes (Audit)3.4, O/o DGSTO-3, BMTC Building, Shanthinagar, 2nd floor, K.H. Road, Bangalore – 27 bearing reference No.ZD291030411304 No.ADJU- 31/ACCT(A)-3.4/T-/2023-24 case ID.JCCT(A)/DGSTO-3/A-73/585/2023-24 dated 07.07.2023 (U/s. 73) (Annexure No.A) for the Financial period 2017-18 and also Form GST DRC-07 bearing Reference No.ZD2910230411304 dated 31.10.2023 (produced as Annexure-B). b) And grant such and further reliefs, as may be just, in the interest of justice.”
Heard the learned counsel for the petitioner and the learned HCGP for respondents and perused the material on record. HC-KAR NC: 2025:KHC:49475
A perusal of the material on record will indicate that the 1st respondent issued show-cause dated 27.09.2023 under section 73 of CGST/KGST Act. The Petitioner filed its reply dated 11.10.2023 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the Petitioner and not providing the Petitioner sufficient opportunity of personal hearing proceeded to pass the impugned order at Annexure-A dated 31.10.2023 which is assailed in the present petition.
Learned counsel for the petitioner submits that the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at Annexure-A dated 31.10.2023 and the impugned order deserve to be quashed and the matter is remitted back to the concerned respondent for reconsideration of the matter afresh in accordance with law from the stage of considering the reply filed by the petitioner and thereafter, to pass appropriate orders.
Per contra, learned HCGP for respondent would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed. HC-KAR NC: 2025:KHC:49475
A perusal of the material on record including the impugned orders will indicate that the impugned order has been passed without considering the reply filed by the petitioner and without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the Respondent failing to consider the reply filed by the petitioner as well to provide an opportunity for the petitioner to provide a reasonable opportunity to produce necessary documents, by adopting a justice oriented approach and in order to provide an opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions.
In the result, I pass the following: ORDER i) The Writ Petition is allowed.
ii) The impugned order passed by 1st respondent at Annexure-A dated 31.10.2023 is hereby set aside. HC-KAR NC: 2025:KHC:49475 iii) The 1st respondent is directed to consider the reply dated 11.10.2023 filed by the petitioner and thereafter, proceed further, in accordance with law. iv) The petitioner is directed to appear before respondent No.1 on 18.12.2025 and submit additional reply/ documents and upon the petitioner submitting additional reply along with relevant documents the 1st respondent shall afford a reasonable opportunity of personal hearing to the petitioner and hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 2 Sl No.: 54
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.