Young Mens Indian Association vs. The Commercial Tax Officer - Karnataka High Court, 24 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:48639 WP No. 35218 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. 35218 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 NOGAIAH AGED ABOUT 59 YEARS …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, (AUDIT) 5.6, DGSTO 5, BANGALORE, ROOM NO. 504, 5TH FLOOOR, V.T.K-2 BUILDING, B BLOCK, KORAMANGALA, BANGALORE - 560 047. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAX (APPEALS)-5, BANGALORE, BMTC BUILDING, SHANTHI NAGAR, Retyped and replaced vide order dated 28.01.2026 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48639 WP No. 35218 of 2025 BANGALORE - 560 027. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES OF 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI TO QUASH THE ADJUDICATION ORDER U/S 74(9) OF THE KGST/CGST ACT, 2017 DATED 19/12/2023 FOR THE TAX PERIOD JULY, 2017 TO MARCH, 2018, PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) 5.6 DGSTO OF 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 to quash the adjudication order u/s 74(9) of the KGST / CGST Act, 2017 dated 19.12.2023 for the tax period July, 2017 to March, 2018 passed by the Assistant Commissioner of Commercial Taxes, (Audit) - 5.6, DGSTO - 5, Bangalore (Annexure- D). HC-KAR NC: 2025:KHC:48639 (b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the FORM along with GST-DRC-07 vide Ref No.ZD2912230549834 dated 19.12.2023 for tax period July, 2017 to March 2018, issued by the Assistant Commissioner of Commercial Taxes (Audit) - 5.6, DGSTO - 5, Bangalore and thereby not 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 to quash Form GST-APL-02 dated 04.05.2024, issued by the Joint Commissioner of Commercial Taxes (Appeals) - 5, Bangalore (Annexure- 'G');

(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.

Heard learned counsel for the petitioner and learned High Court Government Pleader for the respondents and perused the material on record.

A perusal of material on record will indicate that pursuant to the show cause notice dated 30.09.2023, to which the HC-KAR NC: 2025:KHC:48639 petitioner did not submit any reply. The respondent No.1 - Authority proceeded to pass the impugned adjudication order dated 19.12.2023. Thereafter, the petitioner preferred an appeal before respondent No.2 and the same came to be rejected vide order dated 04.05.2024 stating that the petitioner had not made payment of mandatory pre-deposit of 10% of the tax, aggrieved by which the petitioner is before this court by way of the present petition.

Learned counsel for the petitioner submits that the petitioner was unaware of the notices / show cause notice issued by respondent No.1 - Authority as the same were sent through e- mail. The said email ID belonged to the tax consultant of the petitioner and the tax consultant did not bring to the knowledge of the petitioner about the notices sent to his e-mail hence couldn't submit replies/ documents to neither the pre-intimation notice nor the show-cause notice under Section 74 read with 122 and 50 of the KGST Act, 2017 and resultantly couldn’t contest the proceedings. Pursuant to the notice dated 30.09.2023, the petitioner filed an appeal on 30.04.2024 which was rejected for the reason of non-payment of mandatory pre-deposit of 10% of the tax vide impugned order dated 04.05.2024. It is submitted that since HC-KAR NC: 2025:KHC:48639 the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition inter alia contending that the inability and omission on the part of the petitioner to submit a reply to the pre- intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that 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.

Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

Though several contentions have been urged by both sides, the counsel for the petitioner submits that the petitioner was unaware of the notices / show cause notice issued by respondent No.1 - Authority as the same were sent through e-mail. The said email ID belonged to the tax consultant of the petitioner and the tax consultant did not bring to the knowledge of the petitioner about the HC-KAR NC: 2025:KHC:48639 notices sent to his e-mail and the fact that the petitioner did not file its reply/ documents culminated in the impugned ex-parte order. So also, the appeal filed by the petitioner before the respondent No.1 has been rejected as barred by limitation.

Under these circumstances, 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 19.12.2023 and 04.05.2024 remitting the matter back to the respondent No.1 for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 30.09;2023. 9. In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned orders dated 19.12.2023 passed by the respondent No.1 under 74(9) of the KGST/CGST Act, HC-KAR NC: 2025:KHC:48639 2017 at Annexures – D and E as well as impugned order dated 04.05.2024 passed by the respondent No.2 are hereby set aside.

(iii) The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 30.09.2023 issued under Section 74 read with 122 and 50 of the KGST Act, 2017of the CGST/KGST Act, 2017 at Annexure – C.

(iv) The petitioner is directed to appear before the respondent No.1 on 15.12.2025 without awaiting further notice from the respondent No.1. (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 No.1 on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. HC-KAR NC: 2025:KHC:48639 (vii) The 10% of the deposit made by the petitioner before the appellate authority would be subject to final outcome of the proceedings. (S.R.KRISHNA KUMAR) JUDGE

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