Goleer Hanumanthiah Krishnegowda vs. The Assistant Commissioner Of Commercial Tax
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “(1) To issue a Writ of Certiorari to calling for the records and to quash the ex-parte order issued vide DRC-07 bearing Reference No. ZD290824054399Q dated 14.08.2024 read with Adjudication Order dated bearing File No. ACCT(Audit)-2/TMK/GST 19- 20/2024-25 dated 14.08.2024 issued by the First Respondent (Annexure-A & Annexure-A.1) and quash the same as arbitrary, illegal and non-est in law. as illegal, arbitrary and issued in violation of principles of natural justice. (ii) Issue a Writ of declaration or a writ in the nature of declaration or any other writ, order or direction under Article 226 of the Constitution of India by declaring Impugned Notifications numbered as 56/2023-CT dated 28.12.2023 and 25/2023 FD 20 CSL 2023 dated 29.12.2023 (Annexure- B & Annexure-B.1) HC-KAR NC: 2025:KHC:45047 issued by the 2nd and 3rd Respondents, respectively, as being ultra vires Section 168A read with section 73 of CGST/KGST Act, 2017. (iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest of justice; (iv) To award Costs of and incidental to this application be paid by the Respondents; And for this act of kindness, the Petitioner shall, as in duty bound, ever pray.”
Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.
A perusal of material on record will indicate that pursuant to an intimation at Annexure - J in Form GST DRC – 01A dated 14.05.2024, the 1st respondent issued a show-cause notice dated 22.05.2024 under Section 73(1) of the CGST/KGST Act, 2017. Since the petitioner had not replied to the said Notices, the 1st respondent passed an adjudication order dated 14.08.2024 at Annexure-A under Section 73(9) of the KGST/CGST Act, 2017 read with Rule 142(5) of the KGST & CGST Rules, 2017 confirming a total demand of Rs.7,43,278/- along with interest and penalty. HC-KAR NC: 2025:KHC:45047 Aggrieved by which, the petitioner is before this Court by way of the present petition.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner did not receive the aforesaid notices issued by the respondents and hence could not submit reply/ documents to the same which has culminated in the impugned ex-parte order and if an opportunity is given to the petitioner to file reply/ documents to the said notices by setting aside the impugned ex-parte order the petitioner would do so and the 1st respondent may be directed to directed to pass fresh order after considering the replies/ documents filed by the petitioner. It is further submitted that the impugned proceedings initiated pursuant to the impugned show cause notice dated 22.05.2024 is barred by limitation under Section 73(10) of the KGST Act and as such, the availability of equivalent, efficacious and alternative remedy by way of filing of an appeal under Section 107 of the CGST / KGST Act would not come in the way of the petitioner prosecuting the present petition. HC-KAR NC: 2025:KHC:45047
Per contra, learned HCGP for the respondents – revenue submits that the period of limitation has been extended by the respondents vide Notification No. 13/2022 dated 05.07.2022, Notification Nos. 9 and 56 of 2023 dated 31.03.2023 and 08.12.2023 respectively and as such, it cannot be said that the proceedings are barred by limitation.
Learned counsel for the petitioner would invite my attention to the Petition in Special Leave Appeal (C) No. 4240/2025 pending before the Apex Court in order to contend that the validity of the said Notifications are seized by the Apex Court and pending adjudication before the Hon’ble Supreme Court.
In view of the aforesaid facts and circumstances and the submissions made by both sides which will indicate that the validity of the aforesaid Notifications are seized by the Apex Court and which will have an impact / bearing on the impugned proceedings, I am of the view that one more opportunity is required to be granted in favour of the petitioner by setting aside the impugned adjudication order and remitting the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions. HC-KAR NC: 2025:KHC:45047
Under these circumstances, in order to avoid multiplicity of proceedings and to ensure that there are no conflicting orders, I deem it just and appropriate to direct the 1st respondent to reconsider the matter afresh and pass a fresh adjudication order in accordance with law after disposal of Special Leave to Appeal (C) No.4240/2025 by the Apex Court.
In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned orders at Annexures-A and A1 both dated 14.08.2024 passed by the 1st respondent are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh and pass a fresh adjudication order in accordance with law after disposal of SLP No.4240/2025 pending before the Apex Court. (iv) The period between the date of the impugned order i.e., 14.08.2024 and the date on which the HC-KAR NC: 2025:KHC:45047 Apex Court disposes of the aforesaid SLP No.4240/2025 shall stand excluded for the purpose of limitation. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 38
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.