BharatTaxGST

M/S Mayapraxis vs. Union Of INDIA

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WP/34721/2025HC KarnatakaGSTCNR KAHC01074906202524 November 2025Bench: S.R.KRISHNA KUMAR7 pages
For Petitioner: SRI. ANIRUDHA R.J. NAYAK, ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:48424 WP No. 34721 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. 34721 OF 2025 (T-RES) BETWEEN: 1. M/S MAYAPRAXIS NO. 188, I FLOOR, 3RD CROSS, PANDURANGA NAGAR, BANGALORE - 560076 REPRESENTED BY ITS PARTNER MRS. DIMPLE MITTAL …PETITIONER (BY SRI. ANIRUDHA R.J. NAYAK, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE REVENUE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001 2. THE COMMISSIONER OF CENTRAL TAX, (REVIEW SECTION), BENGALURU SOUTH GST COMMISSIONERATE, C R BUILDING, QUEENS ROAD, BANGALORE - 560001. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48424 WP No. 34721 of 2025 SOUTH DIVISION - 4, 7TH FLOOR, "C" WING, KENDRIYA SADAN, KORAMANGALA, BANGALORE - 560034 4. THE SUPERINTENDENT OF CENTRAL TAX RANGE CSD-4 DIVISION, BANGALORE SOUTH COMMISSIONERATE, D WING, 7TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BANGALORE - 560 034 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 / 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI, OR A WRIT OR ORDER OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI AND SET ASIDE THE ORDER- IN-ORIGINAL BEARING SL.NO.489/2022 SD 4 DATED 15.02.2023 ENCLOSED AS ANNEXURE-A AND ETC. 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 the petitioner seeks the following reliefs: "a. Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the order-in-original bearing sl.no.489/2022 4 dated 15.02.2023 enclosed as Annexure A. HC-KAR NC: 2025:KHC:48424 b. Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the recovery notice issued by Respondent по.4 issued from File No.GEXCOM/TAR/D/ST/ 2282/2025- CGST-Range-C 4-DIV- 4 20250757YV00000 15940/623/25 dated bearing DIN 25.07.2025, enclosed as Annexure C c. Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the bank attachment issued by Respondent no.3 attaching the bank account of the Petitioner firm in GST DRC 13 from F.No. GEXCOM/TAR/D/ST/3426/2025-CGST-DIV- 4- COMMRTE dated 6.11.2025 enclosed as Annexure D. d. Issue a writ of mandamus, or a writ or order or direction in the nature of writ of mandamus by setting aside order-in-original bearing sl.no.489/2022 4 dated 15.02.2023 enclosed as Annexure A, and remitting the matter back to Respondent no. 3 to ascertain specifically the aspect of rendition of taxable service in accordance with law; e. Issue a writ of mandamus, or a writ or order or direction in the nature of writ of mandamus directing the Respondents to permit GST portal access to the Petitioner or grant any other relief, as deemed fit in HC-KAR NC: 2025:KHC:48424 the facts and circumstances of this case, in the interest of justice. f. Issue a direction to provide for the cost of this petition."

2.

Heard the learned counsel for the petitioner, learned counsel for the respondent and perused the material on record.

3.

Learned counsel for the petitioner would reiterate the various contentions urged in the petition and submit that the show- cause notice dated 14.10.2021 was not received by the petitioner, who did not submit a reply to the same and thereby, the said proceedings pursuant to the show-cause notice culminated in the impugned order-in-original dated 15.02.2023 confirming the proposed demands followed by Recovery Notice dated 25.07.2025 and the Bank Attachment dated 06.11.2025, aggrieved by which, the petitioner is before this Court by way of the present petition.

4.

It is submitted that if the impugned order, notice etc, are set aside and remitted back to respondent No.3 afresh in accordance with law, the petitioner would submit a reply to the HC-KAR NC: 2025:KHC:48424 show-cause notice and contest the proceedings, in accordance with law.

5.

Per contra, learned counsel for the respondents submits that the show-cause notice was served on the petitioner, who did not exercise due diligence and did not submit a reply and as such ,the respondents are truly justified in passing the impugned order, which does not warrant interference by this Court in the present petition.

6.

A perusal of the impugned order will indicate that at paragraphs 11(ii) and 11(iii), respondent No.3 has noticed that the petitioner has not submitted a reply to the show-cause notice and accordingly proceeded to pass the impugned order.

7.

Under these circumstances, in the light of the specific assertion on the part of the petitioner that his inability and omission to file a reply to the show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, without expressing any opinion on the merits/demerits of the rival contentions as regards service of show- cause notice, in order to provide one opportunity of the petitioner, HC-KAR NC: 2025:KHC:48424 I deem it just and appropriate to adopt a justice oriented approach and set aside the impugned order and consequent notices and remit the matter back to respondent No.3 for reconsideration afresh, in accordance with law.

8.

Therefore, I pass the following: ORDER [i] Writ Petition is allowed. [ii] The impugned order dated 15.02.2023, recovery notice dated 25.07.2025 and bank attachment dated 06.11.2025 at Annexures-A, C and D are hereby set aside. [iii] Matter is remitted back to respondent No.3 in the stage of post show-cause notice by permitting the petitioner to submit a reply to the show cause notice, which shall be considered by the respondents after providing sufficient and reasonable opportunity to the petitioner, hear him and proceed further in accordance with law. HC-KAR NC: 2025:KHC:48424 [iv] The respondents are directed to unblock / activate the portal and permit the petitioner to access the same immediately upon receipt of a copy of this order. (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 15

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.