H V Veerabhadrappa And Sons vs. The Additional Commissioner
Held
The Court held that the impugned order was passed without providing a reasonable opportunity to the petitioner to produce necessary documents and be heard. The matter was remitted back for reconsideration.
Facts
The petitioner received a show cause notice under Section 74 of the CGST Act, 2017. The petitioner filed a reply, but the respondent passed an order without considering the reply or providing a personal hearing.
Key Issues
Whether the respondent failed to provide a reasonable opportunity of personal hearing and consideration of the petitioner's reply before passing the order? Whether the proceedings were initiated under the correct section of the CGST Act?
Sections Cited
Section 74, Section 75(4), Section 73
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR NC: 2025:KHC:48426 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. 18584 OF 2025 (T-RES) BETWEEN:
H V VEERABHADRAPPA AND SONS REP BY ITS PARTNER: HP VISHWANATH AGED 44 YEARS, S/O H V PANCHAKSHARAPPA GANDHI BAZAR MAIN ROAD, SHIMOGA, KARNATAKA - 577202 NATURE OF BUSINESS: DEALER IN TOBACCO AND GENERAL PRODUCTS MOB.NO.9448944170 E-mail:hcmanju12@gmail.com …PETITIONER (BY SMT. PRATHIBHA R., ADVOCATE FOR SRI. S PARTHASARATHI, ADVOCATE) AND:
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE B S1 AND S2, VINAYA MARGA, SIDHARTHA NAGAR, MYSORE - 570 011. 2. THE COMMISSIONER OF CENTRAL TAX MYSORE AUDIT COMMISSIONERATE GST BHAVAN S1 AND S2, VINAYA MARGA, SIDHARTHA NAGAR, SHARADAVANI B Location: High Court of Karnataka HC-KAR NC: 2025:KHC:48426 MYSORE - 570 011. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHIN
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.