M/S. Dkn And Associates vs. The Commercial Tax Officer
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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 such other writ, order or direction as this Hon’ble Court may deem fir to set aside Order passed by Respondent No.1 vide Reference No:ZD290824076829H dated 21.08.2024 which is herewith enclosed as Annexure – “F”. (b) Issue a writ of Certiorari, or such other writ, order or direction as this Hon’ble Court may deem fit and quash the multiple show cause notices issued SCN Ref No.CTO/LGSTO-150/ASSN-755/2024-25/DRC- 1(918) dated 08.05.2024 which is herewith enclosed as Annexure – “B”. (c) Issue a writ of certiorari, or such other writ, order or direction as this Hon’ble Court may deem fit and quash the show cause notices issued in No. CTO/LGSTO-150/ASSN-756/2024-25/DRC-1(1040) dt.18.05.2024 which is herewith enclosed as Annexure – “D”. (d) Pass such other order, direction or writ as the Hon’ble Court may deem fit and appropriate in the facts and circumstances of the case, in the interest of justice and equity.” HC-KAR NC: 2025:KHC:49139
Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record.
A perusal of the material on record will indicate that pursuant to issuance of show cause notice in Form DRC-01 dated 08.05.2024, the petitioner, who did not submit any reply to the same. Thereafter, the respondent issued another show cause notice in Form GST DRC 01 dated 24.05.2024 to the petitioner under Section 73(1) of the CGST Act, to which also the petitioner did not submit any reply. Under these circumstances, the respondent proceeded to pass the impugned exparte adjudication order dated 21.08.2024 under Section 73(9) of the CGST/KGST Act, aggrieved by which the petitioner is before this court by way of the present petition.
It is a specific contention of the petitioner that he did not receive the aforesaid notices, orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 21.08.2024 is set aside and the matter be remitted back to HC-KAR NC: 2025:KHC:49139 the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter.
Per contra learned HCGP for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.
A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any replies to the notices issued by the respondent nor did he participate in the impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure-F dated 21.08.2024 and remit the matter back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply HC-KAR NC: 2025:KHC:49139 to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.
In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order at Annexure-F dated 21.08.2024 passed by the respondent is hereby quashed. (iii) The matter is remitted back to the respondent for reconsideration afresh from the stage of the petitioner submitting its reply to show-cause notices dated 14.05.2024 and 24.05.2024, in accordance with law. (iv) The petitioner shall appear before the respondent on 17.12.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the HC-KAR NC: 2025:KHC:49139 petitioner, hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 2 Sl No.: 6
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.