BharatTaxGST

M/S Arramba Energy INDIA Private Limited vs. The Assistant Commissioner Of Central Tax Nws-1 Division

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WP/31660/2025HC KarnatakaGSTCNR KAHC01068120202528 October 2025Bench: S.R.KRISHNA KUMAR8 pages
For Petitioner: SRI. RAVI SHANKAR S. V., ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 & R2; SMT. JYOTI M. MARADI, HCGP FOR R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:42970 WP No. 31660 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31660 OF 2025 (T-RES) BETWEEN: M/S ARRAMBA ENERGY INDIA PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR SHRI. RAKSHITH BASAVARAJU AGED ABOUT 36 YEARS, SON OF D. H. BASAVARAJU INDUSTRIAL SUBURB., NO.80/G, 2ND STAGE, YESHWANTHPURA BENGALURU – 560 022 GSTIN: 29AAPCA9700K1Z5 …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NWS-1 DIVISION, BANGALORE NORTH WEST COMMISSIONERATE NORTH WING, 2ND FLOOR, BMTC COMPLEX, SHIVAJINAGAR BUS STAND, BENGALURU – 560 051 2. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX ANWD-1, BANGALORE NORTH WEST COMMISSIONERATE NORTH WING, 2ND FLOOR, BMTC COMPLEX, SHIVAJINAGAR BUS STAND, BENGALURU – 560 051 3. STATE OF KARNATAKA REPRESENTED BY SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE – 560 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 & R2; SMT. JYOTI M. MARADI, HCGP FOR R3) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42970 WP No. 31660 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN ORIGINAL PASSED UNDER SECTION 73(9) OF THE CGST ACT DATED 26/08/2024 VIDE ORDER NO. 13/2024-25/OIO/ANWD1 PASSED BY RESPONDENT NO.1 I.E., THE ASSISTANT COMMISSIONER OF CENTRAL TAX BEARING DIN NO. 20240857YX0000424002. COPY OF THE ORDER IN ORIGINAL VIDE ORDER NO. 13/2024-25/OIO/ANWD1 DATED 26/08/2024 IS ENCLOSED AND MARKED AS ANNEXURE-A1 AND ETC., 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:- “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Original passed under section 73(9) of the CGST Act dated 26/08/2024 vide Order No. 13/2024-25/ΟΙΟ/ANWD1 passed by Respondent No.1 i.e., the Assistant Commissioner of Central Tax bearing DIN No. 20240857YX0000424002. Copy of the Order in Original vide Order No. 13/2024-25/01O/ANWD1 dated 26/08/2024 is enclosed and marked as Annexure-A1. ii) Issue a writ or direction in the nature of a writ of certiorari quashing the GST Form DRC-07 bearing Reference No. ZD290824105317A dated 29.08.2024 issued by the Respondent No.1 Copy of the DRC-07 HC-KAR NC: 2025:KHC:42970 dated 29.08.2024 is enclosed and marked as Annexure-A2. iii) Issue a writ or direction in the nature of a writ of certiorari quashing the GST Form ASMT-10 dated 04.03.2024 bearing DIN No.20240357YX000000F029 issued by the Respondent No.

2.

Copy of the Form ASMT-10 dated 04.03.2024 is enclosed and marked as Annexure A3. iv) Issue a writ or direction in the nature of a writ of certiorari quashing the GST Form ASMT-10 dated 09.05.2024 issued on the GSTIN Portal by the Respondent No.2 bearing Reference No. ZS290523021702D. Copy of the Form ASMT-10 dated 09.05.2024 is enclosed and marked as Annexure - A4. v) Declare that the impugned Notification No.9/2023-CT dated 31.03.2023 is illegal and ultra vires the provisions of section 168A of Central Goods and Service Act, 2017 and issue a Writ or any other appropriate writ or order or direction and quash the impugned Notification No.9/2023-CT or dated 31.03.2023 referred as Annexure - B1. vi) Declare that the impugned Notification No. 56/2023- CT dated 28.12.2023 is illegal and ultra vires the provisions of section 168A of Central Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash HC-KAR NC: 2025:KHC:42970 the impugned Notification No. 56/2023-CT dated 28.12.2023 referred to as Annexure B2. vii) Declare that the impugned Notification (06/2023) dated 06.04.2023 is illegal and ultra vires the provisions of section 168A of Karnataka Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (06/2023) dated 06.04.2023 referred to as Annexure C1. viii) Declare that the impugned Notification (25/2023) dated 29.12.2023 is illegal and ultra vires the provisions of section 168A of Karnataka Goods and Service Act, 2017 and issue a Writ or any other appropriate writ or order or direction and quash the impugned Notification (25/2023) dated 29.12.2023 referred to as Annexure-C2. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.

2.

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3.

A perusal of material on record will indicate that pursuant to the Notices in Form GST ASMT-10 dated 04.03.2024 and 09.05.2024, the petitioner could not file its reply/response. Subsequently, 1st respondent issued a show-cause notice dated HC-KAR NC: 2025:KHC:42970

30.05.

2024. Since the petitioner did not file its reply to the aforesaid notice, the 1st respondent passed the impugned order dated 26.08.2024 under Section 73(9) of the CGST/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.

5.

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:42970

6.

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.

7.

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 26.08.2024 and remitting the matter back to the 1st 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 30.05.2024. 8. In the result, I pass the following: HC-KAR NC: 2025:KHC:42970 ORDER

(i) The petition is hereby allowed.

(ii) The impugned order dated 26.08.2024 passed by the 1st respondent Section 73(9) of the KGST Act, 2017 at Annexure – A is hereby set aside.

(iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 30.05.2024 issued under Section 73 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 1st respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to HC-KAR NC: 2025:KHC:42970 the petitioner and hear them and proceed further in accordance with law.

(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.: 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.