M/S Ranag Infrastructure Limited 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:- “(i) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned order in Appeal No.MYS-ADC/J(A)-103/2023-24-GST dated 24.01.2024 passed by the Commissioner of Central Tax (Appeals) Mysuru, the second Respondent vide ANNEXURE-A. (ii) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the Order-in-Original bearing No.18/2022-23 DWD6 dated 17.03.2023 passed by the first Respondent vide ANNEXURE-H. HC-KAR NC: 2025:KHC:47143 (iii) Issue a writ of Mandamus or a direction in the nature of mandamus directing the respondents to refund the amounts paid during the pendency of the appeal along with interest and (iv) To pass such other orders or directions as deemed fit by this Hon’ble Court in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
A perusal of the material on record will indicate that the respondents having instituted proceedings against the petitioner under Section 73 of the CGST Act by issuing show cause notice dated 02.02.2021, the petitioner submitted a reply dated 20.10.2022 along with relevant documents, pursuant to which, the 1st respondent passed an adjudication order in original dated 17.03.2023 against the petitioner, who filed an appeal which was dismissed by the 2nd respondent - Appellate Authority by passing the impugned order and as such, petitioner is before this Court by way of the present petition.
In this context, perusal of the impugned order at Annexure-A passed by the Appellate Authority will indicate that the HC-KAR NC: 2025:KHC:47143 same is laconic, cryptic, unreasoned, non speaking order with absolutely no application of mind and the reasons assigned at paragraph 13 were not sufficient for the purpose of arriving at the said conclusion.
Under these circumstances, though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the merits / de-merits of the rival contentions, I deem it just and appropriate to allow this petition by setting aside Annexure-A and remitting the matter back to respondent No.2 – Appellate Authority for reconsideration afresh in accordance with law.
In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order at Annexure-A dated 24.01.2024 passed by respondent No.2 is hereby set aside.
(iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law. HC-KAR NC: 2025:KHC:47143 (iv) The petitioner is directed to appear before the 2nd respondent on 08.12.2025 without awaiting further notice from the 2nd respondent.
(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 2nd respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law within a period of three months from the date of appearance.
(vi) In the event, the Petitioner does not appear before the 2nd respondent on 08.12.2025 as stated supra, present order shall stand automatically recalled without further orders.
(vii) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 41
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.