BharatTaxGST

M/S. Navyug Energy Solutions PVT. LTD. vs. The Commissioner Of Commercial Taxes

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WP/35167/2025HC KarnatakaGSTCNR KAHC01075671202525 November 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. VIJAY KUMAR A., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:49320 WP No. 35167 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.35167 OF 2025 (T-RES) BETWEEN: M/S. NAVYUG ENERGY SOLUTIONS PVT. LTD. A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, O/AT NO.201/202, 2ND FLOOR, BRIGADE BUSINESS SUITES, T MARIYAPPA ROAD, 100 FEET ROAD, 2ND BLOCK, JAYANAGAR, BENGALURU – 560 011 BEARING GSTIN 29AADCN6371P1ZP. REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. SACHEENDRA (DIRECTOR) …PETITIONER (BY SRI. VIJAY KUMAR A., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VTK-1, KALIDASA MARGA, GANDHINAGAR, BANGALORE – 560 009. 2. THE COMMERCIAL TAX OFFICER (AUDIT)-3.3, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (AUDIT), DGSTO-3, BMTC BUS-STAND, 1ST FLOOR, JAYANAGAR 4TH BLOCK, BENGALURU – 560 011 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER DATED 25.02.2025 BEARING NO. CTO(AUDIT)-3.3/GST DRC-07/94/2024-25 PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-E AND ETC. Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49320 WP No. 35167 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, petitioner seeks the following reliefs: “a) Issue a writ of certiorari or other appropriate writ or order, quashing the impugned adjudication order dated 25.02.2025 bearing No.CTO(Audit)-3.3/GST DRC-07/94/2024-25 passed by respondent No.2 vide Annexure-E; b) Issue a writ of certiorari or other appropriate writ or order, quashing the impugned summary order in Form GST DRC 07 dated 25.02.2025 bearing reference No.ZD290225101686D passed by Respondent No.2 vide Annexure-F; c) Pass such other order or direction as this Hon’ble Court may deem fit and proper in the interest of justice and equity.”

2.

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

3.

A perusal of material on record will indicate that the 2nd respondent issued a show-cause notice dated 15.11.2024 under Section 73(1) of the CGST/KGST Act, 2017. Since the petitioner HC-KAR NC: 2025:KHC:49320 did not submit his reply to the said show-cause notice, the 2nd respondent proceeded to pass the impugned order dated 25.02.2025 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.31,95,307/- including the tax, interest and penalty.

4.

Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, petitioner could not submit replies / documents to the show-cause notice dated 15.11.2024 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. HC-KAR NC: 2025:KHC:49320

5.

Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

6.

Though several contentions have been urged by both sides, 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 25.02.2025 and remitting the matter back to the 2nd 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 15.11.2024. 7. In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned order dated 25.02.2025 passed by the 2nd respondent under 73(9) of the KGST Act, 2017 at Annexure – E is hereby set aside. HC-KAR NC: 2025:KHC:49320 (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 15.11.2024. (iv) The petitioner is directed to appear before the 2nd respondent on 16.12.2025 without awaiting further notice from the 2nd respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 2nd respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law.

(vi) In the event, the petitioner does not appear before the 2nd respondent on 16.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 2 Sl No.: 8

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.