M/S Rishab Jewels vs. Assistant Commissioner Of Commercial Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“ (A) Set aside the Order dated: 03.04.2024 bearing No.CTO/LGSTO-40/R1 Vs 3B/2024-25 passed by the Respondent under Section 73 of the Karnataka Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 read with section 6 of Central Goods and Service Tax Act, 2017 for the tax period April 2018 to March 2019 at Annexure-A by issuing a Writ of Certiorari or any other Order in the nature of Writ of Certiorari;
(B) Grant any other relief in favour of the petitioners as this Hon’ble Court deems fit in the facts and circumstances of the above case, in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record.
A perusal of material on record will indicate that pursuant to pre-intimation notice in Form GST ASMT 10 dated 12.10.2023, the respondent issued an intimation notice under Form GST DRC 01A dated 16.11.2023 to the petitioner, who did not issue any reply / response to the same. Subsequently, the respondent issued a show-cause notice dated 08.12.2023 under HC-KAR NC: 2025:KHC:45480 Section 73(1) of the CGST/KGST Act, 2017 alleging that there was certain discrepancies in availing ITC. Since the petitioner did not submit his reply to the said show-cause notice also, the respondent proceeded to pass the impugned order dated 03.04.2024 under Section 73(9) of the KGST Act, 2017confirming the total demand of Rs.7,36,924/- including the tax, interest and penalty.
Learned counsel for the petitioner submits that the said notices and intimations were not received by it through post to his registered address but the same were sent to the e-mail id of the petitioner and the same went un-noticed by the petitioner and hence couldn't submit replies / documents to neither the pre- intimation notice nor the show-cause notice under section 73(1) of the CGST/KGST Act, 2017 and resultantly, couldn’t contest the proceedings. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting HC-KAR NC: 2025:KHC:45480 aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings.
Per contra, learned AGA for the respondent submits that there is no merit in the petition and the same is liable to be dismissed.
Though several contentions have been urged by both sides, the counsel for the petitioner submits that the said notices and intimations were not received by it through post to his registered address but the same were sent to the e-mail-ID of the petitioner and the same went un-noticed by the petitioner and the fact that the petitioner did not file its reply / documents culminated in the impugned ex-parte order.
Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 03.04.2024 and remitting the matter HC-KAR NC: 2025:KHC:45480 back to respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 08.12.2023. 8. In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order dated 03.04.2024 passed by the respondent under 73(9) of the KGST Act, 2017 at Annexure – A is hereby set aside.
(iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 08.12.2023 issued under Section 73 (1) of the CGST/KGST Act, 2017 at Annexure – E.
(iv) The petitioner is directed to appear before the respondent on 15.12.2025 without awaiting further notice from the respondent.
(v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. HC-KAR NC: 2025:KHC:45480 (vi) In the event, the Petitioner does not appear before the respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 80
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.