BharatTaxGST

H V Veerabhadrappa And Sons vs. The Additional Commissioner

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WP/18584/2025HC KarnatakaGSTCNR KAHC01039627202524 November 2025Bench: S.R.KRISHNA KUMAR6 pages

In this writ petition, the petitioner seeks the following reliefs: "a) issue a writ or order or direction in the nature of certiorari by quashing the impugned Show Cause Notice(GST) bearing SCN reference No. 01/MYS AUDIT/24-25/C-1/ADC/MG) (DIN- 20240557TF0000000ED9). dated 28.05.2024 issued by the Respondent No.2(Annexure- B) by invoking the provisions of Section 74 of the CGST Act, 2017 for the period 2017-18 to 2019-20 b) Issue a writ or order or direction in the nature of mandamus directing the Respondents to treat the show cause notice as if it were issued under Section 73 of the CGST Act, 2017 for the period 2020-21 to 2022-23 and thereby to direct the Respondent to give HC-KAR NC: 2025:KHC:48426 WP No. 18584 of 2025 opportunity for the said period (Annexure- 'B') as per Notification No.56/2023 dated 28.12.2023 (ANNEXURE -E). c) issue a writ or order or direction in the nature of certiorari by quashing the impugned order in original passed by Respondent No.2 order bearing No. MYS- EXCUS-000-ADC-PSM-17/2024 dated 01.01.2025 (Annexure- F); d) Pass such other order/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice."

2.

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

3.

A perusal of the material on record will indicate that the second respondent initiated proceedings under Section 74 of the CGST/KGST Act, 2017 and issued intimation notice to the petitioner to file reply. Subsequently, the second respondent issued show-cause notice in Form GST DRC-01 as per Section 74 of CGST Act, 2017. The petitioner filed its reply dated 10.06.2024 to the aforesaid show-cause notice. Pursuant to the same, the second respondent without considering the reply filed by the petitioner and not providing the petitioner a sufficient opportunity of personal hearing u/s. 75(4) of the Act proceeded to pass the impugned HC-KAR NC: 2025:KHC:48426 WP No. 18584 of 2025 order-In-Original under Section 74 of the Act at Annexure-F dated 01.01.2025, which are assailed in the present petition.

4.

Learned counsel for the petitioner submits that the petitioner had filed its reply to the show-cause notice dated 10.06.2024 and the second respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order-In-Original at Annexure-F dated 01.01.2025 and the impugned order-In-Original deserve to be quashed and the matter is remitted back to the second respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders.

5.

Per contra, learned counsel for the respondents would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed..

6.

A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the HC-KAR NC: 2025:KHC:48426 WP No. 18584 of 2025 petitioner filed its reply to the show-cause notice and the impugned orders have been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the second respondent failing to provide a reasonable opportunity to the petitioner to produce necessary documents, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the second respondent for reconsideration afresh in accordance with law by issuing certain directions.

7.

In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order passed by the second respondent at Annexure-F dated 01.01.2025, is hereby set aside; iii) The second respondent is directed to consider the reply dated 10.06.2024 and provide reasonable opportunity of personal hearing to the HC-KAR NC: 2025:KHC:48426 WP No. 18584 of 2025 petitioner and thereafter, proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 7

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.