BharatTaxGST

Syncro Industries vs. Asst. Commissioner Of Commercial Taxes.

Original PDF →
WP/34729/2025HC KarnatakaGSTCNR KAHC01074752202524 November 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. SYED KHAMRUDDIN, ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:48641 WP No. 34729 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. 34729 OF 2025 (T-RES) BETWEEN: SYNCRO INDUSTRIES A REGISTERED PARTNERSHIP FIRM HAVING ITS OFFICE AT NO. 647, 3RD FLOOR, ORIENT HOUSE, BANNERGHATTA ROAD, VIKAYSHREE LAYOUT, HULIMAVU, BENGALURU - 560 076 REPRESENTED BY ITS PARTNER TAHA ELYAS ADENWALA. …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: ASST. COMMISSIONER OF COMMERCIAL TAXES., LGSTO- 025, 2ND FLOOR, VTK-2, 2ND STAGE, RAJENDRA NAGAR, KORAMANGALA, BANGALORE - 560 047. …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI, QUASHING THE INTIMATION IN FORM GST DRC 01A DATED 13.02.2024 (ANNEXURE A). NO. ACCT(P)/LGSTO-025/2AVSR3B/DRC-01A/NO./2023-24 AND ETC., Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48641 WP No. 34729 of 2025 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 following reliefs: (i) Issue a Writ in the nature of Certiorari, quashing the Intimation in Form GST DRC-01A dated 13.02.2024 (Annexure-A) No. ACCT(P)/LGSTO- 025/2AvsR3B/DRC-01A/No./2023-24. (ii) Issue a Writ in the nature of Certiorari, quashing the Intimation of Tax dated 15.02.2024 in Form GST DRC-01A (Annexure-B); Ref No.ZD2902240337231. (iii) Issue a writ in the nature of Certiorari, quashing the show cause notice dated 04.03.2024 (Annexure-C); No.ACCT(P)/LGSTO-025/DRC- 01/NO.1/2AvsR3B/2023-24. (iv) Issue a writ in the nature of certiorari, quashing the order under Section 73 dated 22.05.2024 (Annexure-D); ACCT(P)/LGSTO-025/DRC- 07/2AvsR3B/2024-25. (v) Issue a writ in the nature of certiorari, quashing the order under Section 37 dated 23.05.2024 along with summary of the order dated HC-KAR NC: 2025:KHC:48641

23.05.

2024 (Annexure-E and F); Ref No.ZD2905240758214 and ZD2905240758214. (vi) Pass such other or further order as this Hon'ble court may deem fit in the facts and circumstances of the case, and in the interest of justice and equity.

2.

Heard the learned counsel appearing for the petitioner and learned counsel appearing for the respondent Nos.1 to 3 and perused the material on record.

3.

A perusal of the material on record will indicate that the respondent issued a show cause notice dated 04.03.2024 in Form 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 22.05.2024 and 23.05.2024, 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. HC-KAR NC: 2025:KHC:48641

4.

Submission is placed on record.

5.

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 orders dated 22.05.2024 and 23.05.2024, 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 04.03.2024. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed.

(ii) The impugned order dated 22.05.2024 and 23.05.2024 passed by the respondent under Section 73 of the KGST/CGST Act, 2017 at 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 HC-KAR NC: 2025:KHC:48641

04.03.

2024 issued under Section 74 of the KGST/ CGST 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.

(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.

(viii) The petitioner shall pay costs of Rs.15,000/- (Rupees Fifteen Thousand only). (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 16

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.