BharatTaxGST

M/S. Brpl - Baketech Private Limited vs. Assistant Commissioner, Central Tax

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WP/27739/2025HC KarnatakaGSTCNR KAHC01060308202506 November 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SMT. SRIVIDHYA M, ADVOCATEFor Respondent: SRI. ARAVIND.V.CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:45015 WP No. 27739 of 2025 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. 27739 OF 2025 (T-RES) BETWEEN: M/S. BRPL - BAKETECH PRIVATE LIMITED THIRUMENHALLI VILLAGE, YELAHANKA HOBLI, BENGALURU URBAN - 560 064. A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY DEGA VENKATARAMI REDDY - DIRECTOR, RESIDING AT A -046, NITESH NAPA VALLY, NITTE MEENAKSHI COLLEGE ROAD, OPP BSF CAMPUS, YELAHANKA BENGALURU – 560 064. …PETITIONER (BY SMT. SRIVIDHYA M, ADVOCATE) AND: ASSISTANT COMMISSIONER, CENTRAL TAX ND-8 DIVISION, NORTH COMMISSIONERATE NO. 59, GROUND FLOOR, HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032. …RESPONDENT (BY SRI. ARAVIND.V.CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE ORDER(S), DIRECTION(S), WRIT(S) IN THE NATURE OF CERTIORARI QUASHING THE ORDER-IN- ORIGINAL NO. DATED ENCLOSED AS 09/2024-25 22.04.2024, ANNEXURE- A, TO THE EXTENT PRE-JUDICIAL TO THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45015 WP No. 27739 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:-

“a. To issue order(s), direction(s), writ(s) in the nature of Certiorari quashing the Order-in-Original No 09/2024-25 dated 22.04.2024, enclosed as Annexure-A, to the extent pre-judicial to the petitioner;

b. To issue order(s), direction(s), writ(s) in the nature of Certiorari quashing the summary order in From DRC-07 bearing Reference No.ZD2905240057096 dated: 03.05.2024, enclosed as Annexure-A1, to the extent pre- judicial to the petitioner;

c. To issue order(s), directions, writ(s) in the nature of Mandamus holding that no interest and penalty is payable by the Petitioner under the Impugned Order enclosed at Annexure-A;

d. To issues order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper the facts and circumstance of the case in the interest of justice.”

2.

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

3.

A perusal of material on record will indicate that pursuant to notice in Form GST ASMT-10 dated 09.11.2023 the HC-KAR NC: 2025:KHC:45015 respondent issued a show-cause notice dated 28.12.2023 under Section 73(1) of the CGST/KGST Act, 2017 alleging that there is an excess availment of Input Tax Credit due to difference in GSTR-2A and GSTR-3B, short payment of tax- due to mismatch in GSTR-1 and GSTR-3B and non-reversal of input tax credit under Rule 42/43 of the CGST Rules, 2017. Therefore, the notice proposes for demand of the same under Section 73 (1) (As per Corrigendum dated 22.04.2024) of the CGST/KGST Act,2017 along with interest under Section 50 and applicable penalty under Section 73(1) of the CGST Act,2017. Since the petitioner did not submit his reply to the said show-cause notice also, the respondent proceeded to pass the impugned order dated 22.04.2024 under Section 73 of the KGST Act, 2017 confirming the total demand of Rs.50,83,550/- including the tax, interest and penalty.

4.

Learned counsel for the petitioner submits that the petitioner did not receive any notice including the show cause notice and hence couldn't submit replies/ documents to neither the pre-intimation notice nor the show-cause notice under section 73 of the CGST/KGST Act, 2017 and resultantly, couldn’t contest the proceedings. Aggrieved by the said order, the petitioner having no HC-KAR NC: 2025:KHC:45015 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 aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings.

5.

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

6.

Though several contentions have been urged by both sides, the counsel for the petitioner submits that the petitioner did not receive any notice including the show cause notice and the fact that the petitioner did not file its reply / documents has culminated in the impugned ex-parte order.

7.

Under these circumstances, having regard to the specific assertion on the part of the petitioner that its inability and omission to submit replies and contest the proceedings was due to HC-KAR NC: 2025:KHC:45015 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 orders dated 22.04.2024 remitting the matter back to the 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 28.12.2023

8.

In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned order dated 22.04.2024 passed by the respondent under 73 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 28.12.2023 issued under Section 73(1) of the CGST/KGST Act, 2017. (iv) The petitioner is directed to appear before the respondent on 04.12.2025 without awaiting further notice from the respondent. HC-KAR NC: 2025:KHC:45015 (v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear it and proceed further in accordance with law.

(vi) In the event, the petitioner does not appear before the respondent on 04.12.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 2 Sl No.: 58

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.