Sadahalli Gopalappa Gangaraja vs. The Superintendent Of Central Tax
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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 in the nature of Certiorari or any other writ to quash impugned Order-in-Original bearing No.26/2025(SUPERINTENDENT) Central Tax [DIN 20250157000000818044] dated: 10.01.2025 passed by the First Respondent [Annexure-A];
(b) Issue a writ in the nature of Certiorari or any other writ to quash impugned Recovery Notice in Form GST DRC 13dated: 15.10.2025 issued by the Second Respondent [Annexure-B]
(C) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the case in the interest of justice.”
Heard learned counsel for the petitioner and learned counsel for the respondents-revenue and perused the material on record.
A perusal of material on record will indicate that pursuant to the show-cause notice dated 11.07.2024 issued by the 1st respondent, the petitioner did not submit his reply to the said show- cause notice. Thereafter, the 1st respondent proceeded to pass the impugned order dated 10.01.2025 under Section 74 of the KGST Act, 2017 confirming the total demand of Rs.48,10,610/- including HC-KAR NC: 2025:KHC:48287 the tax, interest and penalty. Subsequently, the 2nd respondent issued the recovery notice dated 15.10.2025 and as such, the petitioner is before this Court by way of the present petition.
Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, he could not submit replies / documents to the show-cause notice and did not contest the proceedings. He therefore submits that if one more opportunity is granted by setting aside the impugned order, the petitioner would submit a reply to the show cause notice and contest the proceedings.
Per contra, learned counsel 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 order dated 10.01.2025 and remitting the matter back to HC-KAR NC: 2025:KHC:48287 the 1st respondent for reconsideration afresh in accordance with law from the stage of the petitioner submitting reply to the impugned show-cause notice dated 11.07.2024. 7. In the result, I pass the following:
ORDER
(i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 10.01.2025 passed by the 1st respondent is 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 notice at Annexure-C dated 11.07.2024. (iv) 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. (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.