BharatTaxGST

Ms/ Samruddhi Electricals vs. Assistant Commissioner Of Commercial Taxes

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WP/32718/2025HC KarnatakaGSTCNR KAHC01070700202531 October 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SMT. SRI VIDHYA M., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:44207 WP No. 32718 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. 32718 OF 2025 (T-RES) BETWEEN: MS/ SAMRUDDHI ELECTRICALS, NO.16, 6TH MAIN, 14TH CROSS, VYALIKAVAL, BENGALURU, BENGALURU URBAN, KARNATAKA – 560 003 A SOLE PROPRIETORSHIP BUSINESS ENTITY REPRESENTED BY HALADAHALLI YOGANNA KIRANA - PROPRIETOR RESIDING AT NO.MR 6, 2ND FLOOR, MIG ROW HOUSE, KARNATAKA CHALANA CHITRA ACADEMY, NANDINI LAYOUT, BENGALURU, KARNATAKA – 560 096 …PETITIONER (BY SMT. SRI VIDHYA M., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5.13), DGSTO-05, 6TH FLOOR, B-BLOCK, V.T.K-2 BUILDING, RAJENDRANAGARA, KORAMANGALA, BENGALURU, KARNATAKA – 560 047 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-9), 6TH FLOOR, BMTC BUILDING, KORAMANGALA, BENGALURU, KARNATAKA – 560 095 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) 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 06.06.2024 DATED Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44207 WP No. 32718 of 2025 22.04.2024, ENCLOSED AS ANNEXURE-A, TO THE EXTENT PRE- JUDICIAL TO THE PETITIONER AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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. To issue order(s), direction(s), writ(s) in the nature of Certiorari quashing the Order-in-Original 06.06.2024 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.ZD290924062717S dated 27.09.2024, 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 in the facts and circumstance of the case in the interest of justice.”

2.

Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. HC-KAR NC: 2025:KHC:44207

3.

A perusal of the material on record will indicate that pursuant to the intimation dated 22.01.2024 and the show-cause notice dated 01.04.2024, the petitioner did not submit any reply to the same. Thereafter, the impugned order-in-original dated 06.06.2024 at Annexure-A was passed by respondent No.1 and summary order dated 27.09.2024 at Annexure-A1 was passed and the same were uploaded in the GST portal, and hence, the petitioner could not participate in the said proceedings. Aggrieved by the same, the petitioner is before this Court by way of the present petition.

4.

Learned counsel for the petitioner submits that due to bonafide reasons, sufficient cause and unavoidable circumstances, the petitioner could not participate in the aforesaid proceedings. Thereafter, the petitioner the petitioner filed an appeal on 26.06.2025 which was dismissed on the ground of limitation vide impugned order dated 04.07.2025. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition interalia contending that the inability and omission HC-KAR NC: 2025:KHC:44207 on the part of the petitioner to 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 HCGP for the respondents 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 due to bonafide reasons, unavoidable circumstances and sufficient cause the petitioner could not submit reply to the notices and contest the proceedings and the same culminated in the impugned ex-parte order. So also, the appeal filed by the petitioner before respondent No.2 has been dismissed as barred by limitation.

7.

Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and HC-KAR NC: 2025:KHC:44207 appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders dated 06.06.2024 and 04.07.2025, remitting the matter back to respondent No.1 for reconsideration of the matter afresh in accordance with law.

8.

In the result, I pass the following: ORDER (i) The petition is hereby allowed, subject to payment of 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 06.06.2024 at Annexure-A passed by the respondent No.1 as well as impugned order dated 04.07.2025 at Annexure-D passed by respondent No.2 are hereby set aside.

(iii) The matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law. HC-KAR NC: 2025:KHC:44207 (iv) The petitioner is directed to appear before the respondent No.1 on 28.11.2025 without awaiting further notice from the respondent No.1. (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 respondent No.1 on 28.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 2 Sl No.: 12

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.