M/S Crystal Creations vs. The Assistant Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
“ (a) Issue a Writ of Certiorari and quash the final order inform GST DRC-07 bearing Reference No.ACCT/LSGTO-180/ADJUDICATION/ORDER/2A vs. 3B/2023-24 dated: 27.12.2023, passed under Section 73 (9) of the CGST/KGST Act, 2017 for the tax period 2017 to 2018, as per Annexure-C. passed by the Respondent No.1 and,
(b) Issue a Writ of Certiorari and quash the final order inform GST DRC-07 bearing Reference No.ACCT/LSGTO-180/ADJUDICATION/ORDER/2A vs. 3B/2023-24 dated: 21.03.2024, passed under Section 73 (9) of the CGST/KGST Act, 2017 for the tax period 2017 to 2018, as per Annexure-C. passed by the Respondent No.1 and,
(C) Pass such other and further order or direction as this Hon’ble court may deem fit in the facts and circumstances of the case in the interest of justice and equity.” HC-KAR NC: 2025:KHC:48286
Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
A perusal of material on record will indicate that the 1st respondent issued intimation notices dated 10.08.2023 and 16.01.2024 for tax period 2017-18 and 2018-19 respectively to the petitioner, who did not submit any reply/response to the same. Subsequently, the 1st respondent issued show cause notices dated 25.09.3023 and 24.01.2024 for the aforesaid tax periods respectively. Since the petitioner did not submit his reply to the said show-cause notices also, the 1st respondent proceeded to pass the impugned orders dated 27.12.2023 and 21.03.2024 under Section 73 of the KGST Act, 2017. Aggrieved by which, petitioner is before this Court by way of the present petition.
Learned counsel for the petitioner submits that the petitioner did not receive any intimation notices or show cause notices issued to him and hence, he did not submit any replies / documents and contest the proceedings. He therefore submits that if one more opportunity is granted by setting aside the impugned orders, the petitioner would submit reply to the show cause notices and contest the proceedings. HC-KAR NC: 2025:KHC:48286
Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
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 27.12.2023 and 21.03.2024 and remitting the matter back to the 1st respondent for reconsideration afresh in accordance with law from the stage of the petitioner submitting reply to the impugned show cause notices dated 25.09.3023 and 24.01.2024 for the tax period 2017-18 and 2018-19 respectively.
In the result, I pass the following:
ORDER
(i) Petition is hereby allowed.
(ii) The impugned orders dated 27.12.2023 and 21.03.2024 for the tax period 2017-18 and 2018-19 respectively passed by the HC-KAR NC: 2025:KHC:48286 1st respondent at Annexures – C and E respectively are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the show cause notices dated 25.09.3023 and 24.01.2024 at Annexures – B and D respectively. (iv) The petitioner is directed to appear before the first respondent on 15.12.2025 without awaiting further notice. (v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st 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 1st respondent on 15.12.2025 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
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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.