Shobya Naik vs. The Assistant Commissioner - Karnataka High Court, 10 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:46000 WP No. 15487 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15487 OF 2024 (T-RES) BETWEEN: SHOBYA NAIK, CIVIL CONTRACTOR, TARIKATTE VILLAGE, HIRIYUR POST, BHADRAVATHI – 577 301 (A PROPRIETARY CONCERN REPRESENTED BY SRI SHOBYA NAIK) …PETITIONER (BY SRI. Y. C. SHIVAKUMAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4), VANIJYA TERIGE BHAVAN, NEAR 100FT. ROAD, 12TH CROSS, 'A' BLOCK, GOPALAGOWDA EXENSION, SHIVAMOGGA – 577 205. 2. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY & SANITARY DIVISION, NEAR RTO OFFICE, SHIVAMOGGA – 577 201. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF ADJUDICATION PASSED BY THE RESPONDENT-1 BEARING NO.T.NO.21/24-25, DATED 18-04-2024, FOR THE YEAR FINANCIAL 2018-19 AS AT ANNEXURE-A AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46000 WP No. 15487 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “(a) A writ of certiorari, quashing the Order of Adjudication passed by the Respondent – 1 bearing No.T.No.21/24-25, dated 18.04.2024, for the year financial 2018-19 as at ANNEXURE-A. (b) A Writ of Mandamus directing the Respondent-2 to refund the tax deducted at source (TDS) under the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 as at ANNEXURE-B1, ANNEXURE- B2 and ANNEXURE-B3. (c) Pass such other order/s as this Hon’ble Court deems fit and proper in the circumstances of the case.”

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

A perusal of the material on record will indicate that the petitioner filed its Return of Turnovers for tax periods 2018-19. The 1st Respondent initiated proceedings u/s 73 of the Act CGST/KGST HC-KAR NC: 2025:KHC:46000 Act, 2017 and issued intimation notice in Form GST DRC-01A dated 01.07.2023 to the Petitioner to file reply. Subsequently, the 1st respondent issued show-cause notice in Form GST DRC-01 dated 16.08.2023. The Petitioner filed its reply dated 21.06.2023 (Date of actual filing being 23.09.2023) to the aforesaid show- cause notice. Pursuant to the same, the 1st respondent without considering the reply filed by the petitioner and not providing the petitioner a sufficient opportunity of personal hearing u/s. 73(9) of the act proceeded to pass the impugned order at Annexure A dated 18.04.2024, which are assailed in the present petition.

Learned counsel for the petitioner submits that the petitioner had filed its reply to the show-cause notice dated 16.08.2023 and the 1st respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at Annexure A dated 18.04.2024 and the impugned orders deserve to be quashed and the matter is remitted back to the 1st respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders. HC-KAR NC: 2025:KHC:46000

Per contra, learned AGA for respondents would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed.

A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner filed its reply to the show-cause notice as well as intimation notice and the impugned orders have been passed without properly considering the said reply as well as granting an opportunity of personal hearing to the petitioner. Under these circumstances, in view of the 1st respondent failing to properly consider the reply filed by the petitioner and to provide an opportunity of personal hearing to the petitioner by adopting a justice oriented approach and in order to provide an opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the 1st respondent for reconsideration afresh in accordance with law by issuing certain directions.

In the result, I pass the following: HC-KAR NC: 2025:KHC:46000 ORDER i) The petition is allowed;

ii) The impugned order passed by 1st respondent at Annexure A dated 18.04.2024, is hereby set aside; iii) The matter is remitted back to the stage of 1st respondent considering the reply filed by the petitioner to the show-cause notice dated 16.08.2023. iv) The petitioner shall appear before the 1st respondent on 08.12.2025 on which date, he shall submit his additional reply to the show cause notice along with relevant documents. v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice on 08.12.2025, the 1st respondent shall proceed further in accordance with law. vi) In the event, the Petitioner does not appear before the 1st respondent on 08.12.2025 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 24