Sri G S Bhanuprakash vs. The Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
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 Adjudication order dated 31.01.2025 passed by 2nd respondent vide ORDER No.820, and the DRC-07 bearing ref no.ZD290225009872B, issued by 2nd respondent is herewith enclosed as ANNEXURE – E. (ii) Issue Writ of Mandamus and directing the Respondents to consider the returns filed by the Petitioner are correct and grant Input Tax benefit claimed by the petitioner AND (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 the Adjudication order dated 31.01.2025 passed by 2nd respondent vide ORDER No.820 and the DRC-07 bearing ref no.ZD290225009872B, issued by 2nd respondent is herewith enclosed as ANNEXURE – E. HC-KAR NC: 2025:KHC:44765 (iv) Pass such other or further orders as this Hon’ble Court may deem fir in the facts and circumstances of this case, in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
A perusal of material on record will indicate that pursuant to notice in Form GST ASMT-10 dated 04.10.2024, the 2nd respondent issued an intimation notice under Form GST DRC-1A dated 06.11.2024 to the petitioner, who did not issue any reply/response to the same. Subsequently, the 2nd respondent issued a show-cause notice dated 22.11.2024 under Section 73(1) of the CGST/KGST Act, 2017 alleging that the Input Tax Credit to an extend of Rs.19,086/- along with interest claimed by the petitioner is not admissible. Since the petitioner did not submit his reply to the said show cause notice also, the 2nd respondent proceeded to pass the impugned order dated 31.01.2025 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.39,580/- including the tax, interest and penalty. HC-KAR NC: 2025:KHC:44765
Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause he couldn't submit replies/ documents to neither the pre-intimation notice nor the show-cause notice under section 73(9) of the CGST/KGST Act, 2017 and resultantly, couldn’t contest the proceedings. Aggrieved by the said order, the petitioner having no 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.
Per contra, learned AGA 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, the learned counsel for the petitioner submits that due to HC-KAR NC: 2025:KHC:44765 bonafide reasons, unavoidable circumstances and sufficient cause and the fact that the petitioner did not file its reply/ documents culminated in the impugned ex-parte order.
Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to 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 31.01.2025 remitting the matter back to the 2nd 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 22.11.2024
In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order dated 31.01.2025 passed by the 2nd respondent under 73(9) of the KGST Act, 2017 at Annexure – E is hereby set aside. HC-KAR NC: 2025:KHC:44765 (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 22.11.2024 issued under section 73(9) of the CGST/KGST Act, 2017 at Annexure – E.
(iv) The petitioner is directed to appear before the 2nd respondent on 27.11.2025 without awaiting further notice from the 2nd respondent.
(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 2nd respondent on 27.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 39
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.