Premkuamr Baladhandapani vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“(i) Issue a writ of Certiorari, or any other order or direction of like nature, calling for records on the file of the First Respondent comprised in the Impugned Order under section 73 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] and Karnataka Goods and Services Tax Act, 2017 ["KGST Act"] dated 12.08.2024 along with Summary of the Order in Form GST DRC-07 dated 12.08.2024 both having Reference ZD290824045178Z along with the detailed Order of Adjudication dated 12.08.2024 having Reference HC-KAR NC: 2025:KHC:44492 No. ACCT/LGSTO-180/ Adjudication/Order/ 2Avs3B/2024-25 for FY 2019-20 [attached as Annexure-A], quash the same and pass such further or other as may be deemed fit and proper in the circumstances of this case, and render justice.
(ii) Issue a writ of Certiorari, or any other order or direction of like nature, calling for records on the file of the Second Respondent comprised in the consequential acknowledgment for submission of appeal in Form GST APL-02 under Rule 108(3) of the Central Goods and Services Tax Rules, 2017 [ “ CGST Rules”] and Karnataka Goods and Services Tax Rules, 2017 [ “ KGST Rules”] dated: 16.09.2025 having Reference No. ZD2909250862190 for FY 2019-20 [ attached as Annexure-B], quash the same and pass such further or other orders as may be deemed fit and proper in the circumstances of this case, and render justice.”
Heard the learned counsel for the petitioner and the learned AGA for 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 April 2019 to March 2020. The 1st respondent initiated proceedings and issued intimation notice dated 01.03.2024 to the petitioner to file reply. Subsequently, the 1st respondent issued show-cause notice dated 22.04.2024 in Form GST DRC-01 as per Section 73 of KGST Act, HC-KAR NC: 2025:KHC:44492 calling for explanation with regard to excess claim of the input tax credit. The petitioner filed its reply dated 17.07.2024 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the petitioner and not providing the petitioner sufficient opportunity of personal hearing u/s. 75(4) of the Act proceeded to pass the impugned orders at Annexure A dated 12.08.2024 which is assailed in the present petition.
Learned counsel for the petitioner submits that the petitioner had filed its reply dated 17.07.2024 to the show-cause notice dated 22.04.2024 and the respondents without considering the said reply and without granting sufficient opportunity of personal hearing has passed the impugned order at Annexure –A dated 12.08.2024 and the impugned order deserve to be quashed and the matter remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing another 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:44492
Per contra, learned AGA for the respondents would support the impugned order and submits 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 order will indicate that it is an undisputed fact that the petitioner filed its reply to the show-cause notice and the impugned order has been passed neither without considering the reply filed by the petitioner nor by granting sufficient opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the 1st respondent failing to consider the reply filed by the petitioner and so also failing to provide an opportunity for the petitioner to produce necessary documents, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions.
In the result, I pass the following: ORDER i) The petition is hereby allowed; HC-KAR NC: 2025:KHC:44492 ii) The impugned order passed by 1st respondent at Annexure A dated 12.08.2024, is hereby set aside; iii) Matter is remitted back to 1st respondent for reconsideration afresh. iv) The petitioner shall appear before the 1st respondent on 02.12.2025, on which date, he shall submit his 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 dated 22.04.2024, the 1st respondent shall afford reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. vi) In the event, the petitioner does not appear before the 1st respondent on 02.12.2025 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 10
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.