M/S Bscpl Infrastructure LTD. vs. State Of Karnataka
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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 direction and quash the impugned Order bearing No.DGSTO/DVG/DCCT-Audit-1/GST-S-73/ 2024-25 dated 01.08.2024 passed by the Respondent No.2 under Section 73(1) read with Section 73(9) of the Karnataka Goods and Service Tax Act and Section 50 of the CGST Act, 2017 at Annexure-A. b) Issue a writ of certiorari or any other writ or direction and quash the impugned Order bearing No.ZD290824001493D dated 01.08.2024 passed under Section 73 of the Karnataka Goods and Service Tax Act at Annexure-B. c) Issue a writ of Certiorari or any other writ or direction and quash the order bearing No.DCCT(A)- 1/DVG/Rect.Rej/2024-25/T- dated 21.01.2025 passed by Respondent No.2 under Section 73 of the Karnataka Goods and Service Tax Act read with Section 161 of the Central Goods and Service Tax Act, 2017, rejecting the rectification application filed by the Petitioner at Annexure-C. HC-KAR NC: 2025:KHC:42602 d) Issue a direction to the Respondent No.2 to consider the matter afresh by considering the response filed by the Petitioner dated 19.04.2024 and all the materials placed on record by the Petitioner by providing an opportunity of hearing to the Petitioner and pass orders thereon. e) Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case.”
Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record.
A perusal of the material on record will indicate that pursuant to issuance of observation dated 05.04.2024, petitioner issued reply dated 19.04.2024, which was not considered by respondent No.2, who proceed to issue an intimation under Section 73(5) of the KGST/CGST Act. Further, show-cause notice dated 28.05.2024 was issued by respondent No.2 and directed to deposit the tax amount and also issued summary order dated 01.08.2024. Thereafter, the petitioner on 01.08.202 and 29.09.2024 sought for rectification application, but the respondent, without considering the said rectification issued a notice dated 24.12.2024 and subsequently, proceeded to passed the impugned orders and also the application seeking withdrawal of notice in DRC-13 at HC-KAR NC: 2025:KHC:42602 Annexure-M was also not considered by respondent No.2, aggrieved by which the petitioner is before this court by way of the present petition.
It is a specific contention of the petitioner that he did not receive the aforesaid notices. Orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to participate the impugned proceedings and contest the proceedings due to its Manager’s ill health and as such, it is necessary that the impugned orders at Annexures-A, B and C are set aside and the matter be remitted back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter.
Per contra learned HCGP for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a HC-KAR NC: 2025:KHC:42602 matter of record that the petitioner submitted replies to the notices issued by the respondent, but he did he participate in the impugned proceedings, which culminated in the impugned exparte orders in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned orders at Annexures-A, B and C and remit the matter back to respondent No.2 for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.
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. HC-KAR NC: 2025:KHC:42602 (ii) The impugned orders at Annexures-A, B and C dated 01.08.2024, 01.08.2024 and 21.01.2025 respectively, passed by respondent No.2 are hereby quashed. (iii) The matter is remitted back to respondent No.2 for reconsideration afresh from the stage of the petitioner submitting its reply to show-cause notice dated 28.05.2024 at Annexure-J, in accordance with law. (iv) The petitioner shall appear before respondent No.2 on 01.12.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by respondent No.2, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
BMC: List No.: 2 Sl No.: 7
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.