Young Mens Indian Association vs. The Assistant Commissioner - Karnataka High Court, 24 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:48640 WP No. 35213 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. 35213 OF 2025 (T-RES) BETWEEN: YOUNG MENS INDIAN ASSOCIATION REGISTERED UNDER THE KARNATAKA SOCIETY ACT, 1960 PAN NO. AAAAY 1007 E HAVING REGISTERED OFFICE AT NO. 5, ASSAYE ROAD, ULSOOR, BANGALORE, KARNATAKA - 560 042. REPRESENTED BY ITS SECRETARY MR. JOSPEH KENNEDY S/O LATE IRUDAYNATHAN JOSEPH NOGALAH AGED ABOUT 59 YEARS. …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT 5.2), DGSTO 5, BANGALORE, ROOM NO. 404, 4TH FLOOOR, V.T.K-2 BUILDING, KORAMANGALA, BANGALORE - 560 047. …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48640 WP No. 35213 of 2025 OF ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ADJUDICATION ORDER U/S 73(9) OF THE KGST/CGST ACT, 2017 DATED 31/08/2024 FOR THE TAX PERIOD APRIL, 2019 MARCH, 2020 PASSED BY THE RESPONDENT AUTHORITY, I.E., THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-5.2), DGSTO-5, BANGALORE (ANNEXURE- D) 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, petitioner seeks following reliefs: (a) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the adjudication order u/s 73(9) of the KGST / CGST Act, 2017 dated 31.08.2024 for the tax paid April, 2019 - March, 2020 passed by the respondent authority i.e., the Assistant Commissioner of Commercial Taxes, (Audit- 5.2), DGSTO - 5, Bangalore (Annexure-D). (b) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the Form HC-KAR NC: 2025:KHC:48640 GST-DRC-97 vide Ref No.ZD2908241181393 dated 31.08.2024 for the tax period April, 2019 - March, 2020 issued by the respondent - authority i.e., the Assistant Commissioner of Commercial Taxes, (Audit - 5.2), DGSTO -5, Bangalore and thereby no to implement the demand along with interest and penalty (Annexure-E). (c) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the Form GST-DRC-13 dated 26.05.2025 issued by the respondent authority i.e., the Assistant Commissioner of Commercial Taxes, (Audit - 5.2), DGSTO-5, Bangalore (Annexure-F). (d) To pass any such other writ, order or direction as this Hon'ble Court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity. (e) To direct the respondents to pay the costs of this writ petition as this Hon'ble Court deems fit.

Heard the learned counsel appearing for the petitioner and learned High Court Government Pleader appearing for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:48640

A perusal of the material on record will indicate that the respondent issued a show cause notice dated 30.05.2024 in Form GST-DRC-01 to the petitioner who did not submit any reply to the same nor contested the proceedings, which culminated in the impugned exparte adjudication order dated 31.08.2024. The respondent issued Form-GST-DRC-13 dated 26.05.2025 to the Manager, State Bank of India, to freeze the bank account of the petitioner, aggrieved by which the petitioner is before this court by way of the present petition inter alia contending that his inability and omission to submit a reply and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and 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, in accordance with law.

Submission is placed on record.

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 HC-KAR NC: 2025:KHC:48640 opportunity to the petitioner by setting aside the impugned orders dated 31.08.2024 and 26.05.2025, remitting the matter back to the 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 30.05.2024. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders dated 31.08.2024 and 26.05.2025 passed by the respondent under Section 73(9) of the CGST Act, 2017at Annexures –D, E and F is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 30.05.2024 issued under Section 73 read with Section 122 and 50 KGST Act, 2017 at Annexure –C. (iv) The petitioner is directed to appear before the respondent on 15.12.2025 without awaiting further notice from the respondent. HC-KAR NC: 2025:KHC:48640 (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. (vi) In the event, the Petitioner does not appear before the respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 19