Superseva Global Services Private Limited vs. The Assistant Commissioner

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

A perusal of the material on record will indicate that the respondent issued intimation notice in Form GST DRC-01A dated 31.08.2023 to which the petitioner did not submit any reply. Subsequently, the respondent issued a show cause notice in Form GST DRC-01 dated 16.09.2023 to the petitioner under Section 73(1) of the KGST Act. Since the petitioner did not submit any reply to the said show cause notice also, the respondent proceeded to pass the impugned exparte adjudication order dated 21.12.2023 under Section 73 of the CGST/KGST Act, aggrieved by which the petitioner is before this court by way of the present petition. HC-KAR NC: 2025:KHC:46496

It is a specific contention of the petitioner that he did not receive the aforesaid notices. Orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 21.12.2023 is set aside and the matter be remitted back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter.

Per contra learned HCGP for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.

A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any replies to the notices issued by the respondent nor did he participate in the impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these HC-KAR NC: 2025:KHC:46496 circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure A dated 21.12.2023 and remit the matter back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.

In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-A dated 21.12.2023 passed by the respondent is hereby quashed. (iii) The matter is remitted back to the respondent for reconsideration afresh from the stage of the petitioner submitting its reply to show-cause notice dated 16.09.2023 in accordance with law. HC-KAR NC: 2025:KHC:46496 (iv) The petitioner shall appear before the respondent on 08.12.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE