M/S Shri Shyam Enterprises vs. The Superintendent Of Central Tax - Karnataka High Court, 21 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:48284 WP No. 200 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 200 OF 2025 (T-RES) BETWEEN: M/S SHRI SHYAM ENTERPRISES FIRST FLOOR, SY NO.39, SRI SAMPANGI BUILDING OPP GOLDEN GATE HARMONY, INDEBELE VILLAGE, BENGALURU-562 107 REPRESENTED BY ITS PROPRIETOR SRI. ROHIT PAREEK (PROPRIETORSHIPS CONCERN) …PETITIONER (BY SRI. HARSHITH.V., ADVOCATE FOR SRI. GOVINDRAYA KAMATH K.,ADVOCATE) AND: THE SUPERINTENDENT OF CENTRAL TAX RANGE BSD 9, SOUTH DIVISION 9, BENGALURU SOUTH COMMISSIONERATE, 7TH FLOOR, KENDRIYA SADANA, KORMANGALA, BENGALURU-560 034. …RESPONDENT (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE / QUASH THE IMPUGNED ORDER DTD. 26.11.2024 PASSED IN OIO SL.NO.208/2024-25 (DIN-20241157YV000081338C) PASSED BY THE RESPONDENT UNDER THE PROVISIONS OF SECTION 74(1) READ WITH SECTION 50 OF GST ACT AS PER ANNX-A BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER OR WRIT IN THE NATURE OF A WRIT OF CERTIORARI AND DIRECT THE RESPONDENT BY ISSUANCE OF WRIT OF MANDAMUS TO CONSIDER THE OBJECTIONS OF THE PETITIONER MADE VIDE Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48284 WP No. 200 of 2025 REPRESENTATION DTD. 20.08.2024 AS PER ANNX-D AND CONDUCT THE ENTIRE PROCEEDINGS AFRESH IN ACCORDANCE WITH LAW, BY PROVIDING ALL THE INCRIMINATING MATERIALS AS SOUGHT BY THE PETITIONER AND BY AFFORDING OPPORTUNITY OF CROSS EXAMINATION BY GIVEN A FAIR AND SUFFICIENT OPPORTUNITY OF BEING HEARD ANDGRANT AN INTERIM ORDER TO STAY THE OPERATION OF IMPUGNED ORDER DTD. 26.11.2024 PASSED IN OIO SL.NO.208/2024-25 (DIN-20241157YV000081338C) PASSED BY THE RESPONDENT UNDER THE PROVISIONS OF SECTION 74(1) READ WITH SECTION 50 OF GST ACT AS PER ANNX-A AND ANY FURTHER PROCEEDINGS ARISING OUT OF IT THERETO. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “(a) Set aside/quash the impugned order dated: 26.11.2024 passed in OIO Sl.No. 208/2024-25 (DIN- 20241157YV000081338C) passed by the Respondent under the Provision of section 74(1) read with section 50 of GST Act as per Annexure-A; by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Mandamus to consider the objections of the petitioner made vide representation dated: 20.08.2024 as per Annexure-D and conduct the entire proceedings afresh in accordance with law, by providing all the incriminating materials as sought by the petitioner and by affording opportunity of cross examination, by giving a fair and sufficient opportunity of being heard and /or (b) To grant any other relief/(s) this Hon’ble Court deems fit and proper in the facts and circumstances of the case.” HC-KAR NC: 2025:KHC:48284

Heard learned counsel for the petitioner and learned counsel for respondent and perused the material on record.

A perusal of the material on record will indicate that the petitioner filed its Return of Turnovers for Tax periods 2017-18. The respondent issued show cause notice dated 29.07.2024 to the petitioner to file its reply. Pursuant to which, the petitioner filed reply dated 20.08.2024 to the aforesaid show cause notice. The respondent without considering the reply filed by the petitioner and not providing sufficient opportunity of personal hearing, proceeded to pass the impugned order at Annexure-A dated 26.11.2024, aggrieved by which, the petitioner is before this Court by way of the present petition.

Learned counsel for the petitioner submits that the petitioner had filed its reply to the show cause notice dated 29.07.2024 and the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order dated 26.11.2024 and the same deserves to be quashed and the matter be remitted back to the respondent for reconsideration afresh in accordance with law by providing an opportunity to the petitioner to submit reply to the show cause HC-KAR NC: 2025:KHC:48284 notice / produce necessary documents and thereafter to pass appropriate orders.

Per contra, learned counsel for the respondent-State would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed.

A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner filed its reply to the show cause notice and the impugned order has been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions.

In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 26.11.2024 passed by the respondent is hereby set aside. HC-KAR NC: 2025:KHC:48284 (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of considering the reply dated 20.08.2024 filed by the petitioner. (iv) The petitioner shall appear before the respondent on 15.12.2025 without awaiting further notice. (v) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the respondent, who shall consider the same and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE

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