M/S M S R Developers vs. Joint 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: “A. Issue a Writ of Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the dated 06/12/24 impugned Order dated 06.12.2024 in "Form GST APL-02" in No.GST.AP.750/2024-25 /Order No.ZD291224018560M, passed by the Respondent-1, vide ANNEXURE-A, and declaring the same as barred by limitation. B. Issue a Writ of Mandamus or any other Writ or Order or direction in the nature of Mandamus directing the Respondent-1 to reckon the date of communication of the Order under Section 73 of the GST Acts, vide No.ACCT/LGSTO-015/DRC-07/2023-24, dated 18-19- 2023, in ANNEXURE-B; C. Issue a Writ of Mandamus or any other Writ or Order or direction in the nature of Mandamus directing the Respondent-1 to reckon the date of communication of the demand notice in Form GST DRC-07 Summary of HC-KAR NC: 2025:KHC:43474 the Order in Reference NO.ZD291223053006P dated 19.12.2023, in ANNEXURE-C. D. Issue a Writ of Mandamus or any other writ or order in the nature of Mandamus directing the Respondent-1 to consider the appeal on merits and to decide the same in accordance with law upon giving an opportunity of hearing to the Petitioner; E. In the alternative, issue a Writ of Certiorari quashing the Order under Section 73 of the GST Acts dated 18.12.2023 passed by the Respondent-2 in No.ACCT/LGSTO-15/DRC-07/2023-24, as in ANNEXURE-B and Summary of the Order dated 19.12.2023 in Reference No.ZD291223053006P as in ANNEXURE-C, and direct the Respndent-2 to pass fresh orders after giving an opportunity of hearing; F. Grant any other relief that this Hon'ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.”
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 issuance of intimation dated 22.09.2023, respondent No.2 issued a show-cause notice dated 26.09.2023, to which the petitioner did not submit any reply. Under these circumstances, HC-KAR NC: 2025:KHC:43474 respondent No.2 proceeded to pass an Adjudication Order at Annexure-B dated 18.12.2023, respondent No.2 issued demand notice on 19.12.2023 and also initiated recovery action on 08.05.2024. The petitioner filed appeal on 02.12.2024 before respondent No.
Thereafter, respondent No.1 passed the impugned order on 06.12.2024. 4. Learned counsel for the petitioner submits that the petitioner was unaware of the notices/orders passed by respondent No.2 and hence couldn't submit replies/documents before respondent No.2 and resultantly couldn’t contest the proceedings. Pursuant to passing of the impugned adjudication order dated 18.12.2023, the petitioner filed an appeal on 02.12.2024, which was dismissed vide impugned order dated 06.12.2024. 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 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 HC-KAR NC: 2025:KHC:43474 submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply and contest the proceedings.
Per contra, learned HCGP 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 counsel for the petitioner submits that due to bonafide reasons, sufficient cause and unavoidable circumstances, the petitioner did not file its reply/ documents to the notice/show cause notice, which culminated in the impugned ex-parte order. So also,
the appeal filed by the petitioner before the respondent No.1 has been dismissed.
Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit reply 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 HC-KAR NC: 2025:KHC:43474 the impugned orders at Annexures-A and B by remitting the matter back to the respondent No.2 for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting documents, pleadings etc., which shall be considered by the concerned respondents.
In the result, I pass the following: ORDER
(i) The petition is 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 18.12.2023 at Annexure-A passed by respondent No.2 as well as impugned order dated 06.12.2023 passed by respondent No.1 are hereby set aside.
(iii) The matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply, documents, pleadings etc., to the show cause notice dated 26.09.2023 issued by respondent No.2. (iv) The petitioner is directed to appear before the respondent No.2 on 27.11.2025 without awaiting further notice from respondent No.2. HC-KAR NC: 2025:KHC:43474 (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 respondent No.2 on 27.11.2025 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 1 Sl No.: 31
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.