BharatTaxGST

M/S Brij Enterprises vs. State Of Karnataka

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WP/33587/2025HC KarnatakaGSTCNR KAHC01072054202519 November 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SRI. ATUL KRISHNA RAO ALUR., ADVOCATEFor Respondent: SRI. K.HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:47820 WP No. 33587 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33587 OF 2025 (T-RES) BETWEEN: M/S BRIJ ENTERPRISES NO.B 601, NCC URBAN ASTER PARK, ATTUR MAIN ROAD NEAR MOTHER DAIRY FACTORY, YELAHANKA NEW TOWN, BENGALURU- 560 064. (REPRESENTED BY ITS PARTNER JAY NILESH PATEL) PARTNERSHIP FIRM …PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR., ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU 560 001. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-152, NO.80/08, SAMAYA TOWERS KODIGEHALLI, MAIN ROAD TATA NAGAR, BENGALURU- 560 092. …RESPONDENTS (BY SRI. K.HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47820 WP No. 33587 of 2025 ADJUDICATION ORDER VIDE BEARING NO. CTO/LGSTO- 152/2023-24/T-NO/2486/24 DATED 18/03/2024 FOR THE PERIOD 2018-19 ISSUED BY THE RESP-2 MARKED AS ANNEXURE-B INSOFAR AS THE PETITIONER IS CONCERNED., 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 writ petition, the petitioner seeks the following reliefs:

1.

Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the Adjudication order vide bearing No. CTO/LGSTO- 152/2023-24/T-No.2486/24, dated: 18/03/2024 for the period 2018-19 issued by the Resp-2 marked as ANNEXURE-B insofar as the Petitioner is concerned.

2.

Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the demand in DRC-7 vide reference no: ZD2903240501941 dated: 19/03/2024 for the period 2018-19 issued by the Resp-2 marked as ANNEXURE-C insofar as the Petitioner is concerned.

3.

Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the Adjudication order vide bearing No. CTO/LGSTO- 152/16(4) 2024-24 dated: 08/04/2024 for the period 2018-19 issued by the Resp-2 marked as ANNEXURE-D insofar as the Petitioner is concerned.

4.

Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the demand in DRC-7 vide reference no ZD290424024079C dated: HC-KAR NC: 2025:KHC:47820 8/04/2024 for the period 2018-19 issued by the Resp-2 marked as ANNEXURE-E insofar as the Petitioner is concerned.

5.

Issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the bank attachment issued in FORM GST DRC-13 dated 21/08/2025 issued by Resp-2 marked as ANNEXURE- F insofar as the Petitioner is concerned,

6.

Issue any other writ or direction that may be deemed fit in the facts and circumstances of the instant case in the interests of justice. Including the cost of The Writ Petition.”

2.

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

3.

A perusal of the material on record would indicate that in pursuance of the show-cause Notice in FORM GST DRC-01, dated 13.12.2023 issued by the respondent, the petitioner did not submit any reply. As a result of which, the respondent proceeded to issue the impunged adjudication order under Section-73 of the CGST/KGST Act dated 18.03.2024, as well as FORM DRC- 07, dated 08.04.2024, followed by bank attachment notice HC-KAR NC: 2025:KHC:47820 dated 21.08.2025 and as such, the petitioner is before this Court by way of the present petition.

4.

A perusal of the impugned orders would indicate that apart from the fact that it was impermissible in law for the respondents to pass two adjudication orders in furtherance of the very same show-cause notice, having regard to the fact that the petitioner had not submitted reply to the show-cause Notice and the impugned orders were exparte orders, I deem it just and appropriate to adopt a justice oriented approach and in order to provide one more opportunity to the petitioner, set-aside the impugned adjudication order dated 18.03.2024 at Annexure-B and consequent Demand Notices at Annexures-D and E, dated 08.04.2024 and 08.04.2024 respectively, as well as subsequent bank attachment at Annexure-F dated 21.08.2025 and remit the matter back to respondent no.2 for reconsideration afresh in accordance with law. HC-KAR NC: 2025:KHC:47820

5.

In view of the aforesaid reasons, I pass the following: ORDER (i) The Writ Petition is Allowed; (ii) Impugned orders at Annexures – B dated 18/03/2024, Annexure-C, dated 19/03/2024, Annexure- D and Annexure-E both dated 08/04/2024 are hereby quashed. (iii) The matter is hereby remitted back to the respondent No.2 for reconsideration afresh in accordance with law. (iv) The petitioner shall appear before the second respondent on 15.12.2025 without awaiting further notice from the second respondent. (v) Liberty is reserved in favour of the respondent to issue a fresh show cause Notice, subject to all these exceptions and proceed further in accordance with law. HC-KAR NC: 2025:KHC:47820 (vi) The second respondents shall reconsider the matter afresh and pass appropriate orders in accordance with law. (S.R.KRISHNA KUMAR) JUDGE JJ List No.: 3 Sl No.: 10

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.