M/S S K Swamy And Company vs. The Principal Commissioner - Karnataka High Court, 06 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:45046 WP No. 1841 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1841 OF 2023 (T-RES) BETWEEN: M/S S. K. SWAMY AND COMPANY (A PARTNERSHIP FIRM) NO 30/9, 9TH MAIN ROAD, RMV EXTENSION, BENGALURU – 560 080 REP. BY ITS MANAGING PARTNER SRI K. PALANIVELU …PETITIONER (BY SRI. MALLAHAR RAO K.,ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRALTAX, REVIEW SECTION, BANGALORE NORTH COMMISSIONERATE BENGALURU – 560 032 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX ANTI EVASION BENGALURU NORTH GST COMMISISONERATE, NO. 59, GROUND FLOOR, HMT BHAVANA, GANGANAGARA, BANGALORE – 560 032 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION -4, NO.16/1, FIRST FLOOR, S. P. COMPLEX, LALBAGH ROAD, BENGALURU – 560 027 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30.11.2022 PASSED IN ORDER-IN-ORIGINAL Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45046 WP No. 1841 of 2023 BEARING DIN NO.2022115700000000B29C, VIDE ORDER SERIAL NO. 183/2022-23 PASSED BY RESPONDENT NO.3 VIDE ANNEXURE- L AND ETC., 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:- (i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order dated 30.11.2022, passed in order-in-original bearing DIN No.: 2022115700000000B29C, vide Order Serial No.: 183/2022-23, passed by respondent No.3, vide ANNEXURE-L; (ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measures / steps in respect of the impugned order dated 30.11.2022, passed in order-in-original bearing DIN No.: 2022115700000000B29C, vide Order Serial No.: 183/2022-23, passed by respondent No.3, vide - ANNEXURE - L; (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned demand made thereof vide - ANNEXURE L; directing the respondent authorities to refrain from further coercive steps, in HC-KAR NC: 2025:KHC:45046 any manner of whatsoever in nature, in accordance to the impugned order dated 30.11.2022, passed in order-in-original bearing DIN No.: 2022115700000000B29C, vide Order Serial No.: 183/2022-23, passed by respondent No.3, vide ANNEXURE - L; (iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, 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.

In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner had submitted all relevant documents before the respondent No.3 which were not considered by the respondent No.3 while passing the impugned order dated 30.11.2022. It is also submitted that if the impugned order is set aside and the matter remitted back to the respondent No.3 for reconsideration afresh in accordance with law, the petitioner would produce additional documents in support of its claim and respondent No.3 may be directed to reconsider the claim HC-KAR NC: 2025:KHC:45046 of the petitioner and pass appropriate orders in accordance with law.

Per contra, learned counsel for the respondents 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 in support of their respective claims, having regard to the specific assertion on the part of the petitioner that if the impugned order is set aside and one more opportunity is provided, the petitioner would produce additional documents in support of his claim, I deem it just and appropriate to set aside the impugned order dated 30.11.2022 at Annexure - L passed by respondent No.3 and remit the matter back to respondent No.3 for reconsideration in accordance with law.

In the result, I pass the following: ORDER

i) The petition is hereby allowed. HC-KAR NC: 2025:KHC:45046 ii) Impugned order dated 30.11.2022 passed by respondent No.3 at Annexure-L is hereby set aside. iii) The matter is remitted back to respondent No.3 for reconsideration afresh in accordance with law. iv) The petitioner is directed to appear before the respondent No.3 on 08.12.2025 without awaiting further notice from the respondent No.3. (v) The 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.

(vi) In the event, the Petitioner does not appear before the respondent No.3 on 08.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 29