BharatTaxGST

Srinivasa Constructions vs. The Assistant Commissioner Of Commercial Tax

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WP/34638/2025HC KarnatakaGSTCNR KAHC01075141202524 November 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SRI. SRINIVASAN M., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:48828 WP No. 34638 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.34638 OF 2025 (T-RES) BETWEEN: SRINIVASA CONSTRUCTIONS AUTHORIZED REPRESENTATIVE SRINIVASAN MANI REGISTERED OFFICE AT NO.406/4, 2ND FLOOR, LAKSHMI COMPLEX HOSUR MAIN ROAD, JANATHA COLONY BOMMASANDRA, BANGALORE – 560 099. …PETITIONER (BY SRI. SRINIVASAN M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX AUDIT 4.3 DGSTO4 REVENUE AND TAXATION 80 FEET ROAD, 5TH FLOOR, KORAMANAGALA BENGALURU – 560 095. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAX APPEALS 8 KORMANAGALA BENGALURU – 560 095. 3. THE SENIOR MANAGER CANARA BANK KIADB BUILDING BOMMASANDRA INDUSTRIAL AREA COMPLEX HOSUR ROAD, BOMMASANDRA BANGALORE – 562 158. …RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48828 WP No. 34638 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT ISSUANCE IN THE NATURE OF WRIT OF MANDAMUS AGAINST THE RESPONDENT AUTHORITIES TO CONSIDER THE GST IMPUGNED ORDER DATED 30.07.2024 OF THE PETITIONER AS STATED IN ANNX-C REFERENCE NO. 202907240988710 AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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, order or direction in the nature writ of the mandamus against the respondent authorities to consider the GST impugned order dated 30.07.2024 of the petitioner as stated in Annexure-C - Reference No.202907240988710. b) Direct the respondent No.1 to raise the Bank attachment and Third Party recovery attachment dated 28.10.2025 bearing No.ACCT(AUDIT) 4.3/GST/4.73/GST/4- 73/BANK/T-2025-26 produced at Annexure-G & H pending disposal of the above writ petition and thus render justice.

c) Grant such other relief/s as this Hon’ble High Court deems fit under the circumstances of the case in the interest of justice and equity.”

2.

Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:48828

3.

A perusal of material on record will indicate that, the 1st respondent issued a show-cause notice dated 18.05.2024 under Section 73(1) of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the 1st respondent proceeded to pass the impugned order dated 30.07.2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.1,51,10,374/- including the tax, interest and penalty.

4.

Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, could not submit replies / documents to the show-cause notice dated 18.05.2024 and resultantly, could not contest the proceedings. Pursuant to when the petitioner got to know about the proceedings the petitioner filed an appeal on 12.12.2024 which was dismissed due to barred by limitation vide impugned order dated 09.07.2025. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach 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- HC-KAR NC: 2025:KHC:48828 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.

5.

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

6.

Under these circumstances, 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 30.07.2024 and remitting the matter back to the 1st 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 18.05.2024. HC-KAR NC: 2025:KHC:48828

7.

In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned order dated 30.07.2024 passed by the 1st respondent under 73(9) of the KGST Act, 2017 at Annexures – C and C1 as well as impugned order dated 09.07.2025 passed by the 2nd respondent under Section 107(11) of the SGST/CGST Act, 2017 are hereby set aside.

(iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 18.05.2024. (iv) The petitioner is directed to appear before the 1st respondent on 15.12.2025 without awaiting further notice from the 1st respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. HC-KAR NC: 2025:KHC:48828 (vi) In the event, the Petitioner does not appear before the 1st respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 2 Sl No.: 55

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.