Superseva Services Private Limited vs. The Assistant Commissioner Of - Karnataka High Court, 31 October 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:44762 WP No. 30477 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30477 OF 2025 (T-RES) BETWEEN: SUPERSEVA SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REP BY ITS MANAGING DIRECTOR SHRI AJAY SHANKAR SHARMA, SON OF SHRI RAM UMED SHARMA, AGE ABOUT 49 YEARS, HAVING OFFICE AT NO. 1245, 27TH MAIN ROAD, HSR LAYOT SECTOR 2, SOMASUNDARAPALYA, BENGALURU URBAN – 560 102 EMAIL: srivatsalaw@gmail.com PHONE: 89714 70774 …PETITIONER (BY SRI. SRIVATSA RAO, ADVOCATE FOR SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO - 017, 2ND FLOOR, V. T. K. – 2, 2ND STAGE, RAJENDRA NAGAR, KORMLANGALA, BENGALURU – 560 047 …RESPONDENT (BY SRI. HEMAKUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT QUASHING IMPUGNED ORDER BEARING REFERENCE NO. ACCT/LGSTO- Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44762 WP No. 30477 of 2025 17/R1/DRC-07/2024-25 DATED 19.07.2024 PASSED BY THE RESPONDENT ANNEXURE – A. 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:-

“(a) Issue a writ in the nature of Certiorari or any other writ quashing impugned Order bearing Reference No.ACCT/LGSTO-17/R1/DRC-07/2024-25 dated 19.07.2024 passed by the Respondent [Annexure – A]. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”

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 the Notice in Form GST ASMT-10 dated 23.01.2024 the respondent issued intimation notice in Form GST DRC-01A dated 07.03.2024. Since the petitioner did not submit its reply to the aforesaid notices, the respondent issued a show-cause notice dated 25.03.2024 under Section 74 of the CGST/KGST Act, 2017 HC-KAR NC: 2025:KHC:44762 alleging that there is excess claim of ITC when compared to GSTR 3B and GSTR 1. Since the petitioner did not file its reply to the aforesaid notice, the respondent passed the impugned order dated 19.07.2024 under Section 73(9) of the KGST Act, 2017. 4. The learned counsel for the petitioner submits that the said show-cause notice issued by the petitioner was uploaded under the tab “Additional Notices and Orders” in the common GST Portal and hence, the said notices went un-noticed by the petitioner and consequently, could not file reply / documents for the same, which resulted in the impugned ex-parte order. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition interalia contending that an opportunity of hearing was not granted to the petitioner before passing the impugned order, which is in violation of principles of natural justice.

Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. HC-KAR NC: 2025:KHC:44762

Though several contentions have been urged by both sides, the counsel for the petitioner submits that the said show- cause notice was uploaded under the tab “Additional Notices and Orders” in the common GST Portal and hence, the said notice went un-noticed by the petitioner and consequently, could not file reply / documents for the same, which resulted in the impugned ex-parte order.

Under these circumstances, having regard to the specific assertion on the part of the petitioner that it was not provided with sufficient opportunity to put forth its claims and contest the proceedings, which culminated in the impugned order, 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 19.07.2024 and 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 25.03.2024 by imposing cost of Rs.15,000/- on the petitioner payable to the High Court Legal Services Authority, Bengaluru. HC-KAR NC: 2025:KHC:44762

In the result, I pass the following: ORDER

(i) The petition is hereby allowed subject to the petitioner depositing cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today.

(ii) The impugned order dated 19.07.2024 passed by the respondent Section 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 19.07.2024 issued under Section 73(9) of the CGST/KGST Act, 2017. (iv) The petitioner is directed to appear before the respondent on 28.11.2025 without awaiting further notice from the respondent.

(v) The 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 them and proceed further in accordance with law. HC-KAR NC: 2025:KHC:44762 (vi) In the event, the petitioner does not appear before the respondent on 28.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 40