Superseva Services Private Limtied vs. The Assistant Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks 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-07/2023-24 dated 13.03.2024 passed by the Respondent [Annexure-A] and Recovery Notice in Form GST DRC-13 dated 20.09.2025 issued by the Respondent [Annexure-B]
(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 HCGP for the respondent and perused the material on record.
A perusal of material on record will indicate that pursuant to notice in Form GST ASMT 10 dated 10.11.2023, the respondent issued an intimation notice under Form GST DRC-01A dated 12.06.2023, to the petitioner, who did not issue any reply/response to the same. Subsequently, the respondent issued a show-cause notice dated 26.12.2023 under Section 73 of the KGST/CGST Act 2017 hereinafter referred to as ‘the Act’ alleging that the outward supplies in GSTR-3B is less than outward supplies HC-KAR NC: 2025:KHC:42656 admitted in GSTR1. Since the petitioner did not submit its reply to the said show-cause notice also, the respondent proceeded to pass the impugned order dated 13.03.2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.19,50,580/- including the tax, interest and penalty.
Learned counsel for the petitioner submits that the said notices were uploaded under the tab ‘Additional Notices / orders’ and hence the said notices went unnoticed by the petitioner and resultantly the petitioner couldn't submit replies/ documents to neither the pre-intimation notice nor the show-cause notice under section 73 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. HC-KAR NC: 2025:KHC:42656
Per contra, learned HCGP for the respondent 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 the said notices were uploaded under the tab ‘Additional Notices / orders’ and hence the said notices went unnoticed by the petitioner 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 its 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 order dated 13.03.2024 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 26.12.2023. HC-KAR NC: 2025:KHC:42656
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 13.03.2024 passed by the respondent under Section 73(9) of the KGST Act, 2017 at Annexure – A and pursuant notices / orders thereto are 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 26.12.2023 issued under Section 73 of the CGST/KGST Act, 2017 at Annexure – C.
(iv) The petitioner is directed to appear before the respondent on 24.11.2025 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 it and proceed further in accordance with law. HC-KAR NC: 2025:KHC:42656 (vi) In the event, the petitioner does not appear before the respondent on 24.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 35
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.