Hikal LTD vs. The Assistant Commissioner Of Commercial Taxes - Karnataka High Court, 13 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:47210 WP No. 19339 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19339 OF 2024 (T-RES) BETWEEN: HIKAL LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY THE AUTHORIZED SIGNATORY SHRI TARAK BANERJEE S/O SHRI KALIDAS BANERJEE AGED ABOUT 53 YEARS, HAVING OFFICE AT 82/A, KIADB INDUSTRIAL AREA, JIGANI ANEKAL, BENGALURU - 560 105. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-7 SOUTH ZONE ROOM NO.401, B BLOCK, VTK -2 80 FEET ROAD, NEAR NATIONAL GAMES VILLAGE COMPLEX VIVEKNAGAR, KORAMANGALA BENGALURU -560 047. …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION

ORDER IN FORM GST DRC-07 BEARING NO. ADCOM/ENF/SZ/ACCT-07/DRC-07-11/2023-24 (RFN NO. MA 2902 242377 83P) DTD. 27.02.2024 (ANNX-A) ISSUED BY THE RESPONDENT.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: MADHURI S Location: High Court of Karnataka HC-KAR NC: 2025:KHC:47210 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“ (a) Issue a writ in the nature of mandamus or any other writ to quash impugned Adjudication Order in Form GST DRC-07 bearing No.ADCOM/ENF/SZ/ACCT-07/DRC- 07/11/2023-24 [RFN No. MA 2902 242377 83P] dated: 27.02.2024 [Annexure-A] issued by the Respondent;

(b) Grant such other order or direction as demand fit in the facts and circumstances of the case in the interest of justice.”

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

After arguing the matter for sometime, learned counsel for the petitioner submits that petitioner has already submitted a reply dated 13.11.2023 to the intimation issued by the respondent on 09.11.2023 and the respondent without considering the same has issued the Show Cause Notice dated 07.12.2023 and proceeded to pass the impugned adjudication order. In this regard, learned counsel further submits that the petitioner would file a fresh / new reply along with documents to the Show Cause Notice dated 07.12.2023 and the respondent may be directed to consider the HC-KAR NC: 2025:KHC:47210 same and pass appropriate orders after giving sufficient and reasonable opportunity to the petitioner and hear it, in accordance with law.

Per contra, learned AGA for the respondent submits that if petitioner files a fresh reply along with documents, they will consider the same and pass appropriate orders.

5 The said submissions are placed on record.

In the result, I pass the following: ORDER

(i) The petition is hereby disposed of.

(ii) The impugned order at Annexure – A dated 27.02.2024 passed by the respondent is hereby quashed.

(iii) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., to the Show Cause Notice dated 07.12.2023 before the respondent, who shall consider the same and pass appropriate orders in accordance with law. (S.R.KRISHNA KUMAR) JUDGE SV; List No.: 2 Sl No.: 31