BharatTaxGST

M/S Ninestars Information Technologies Private Limited vs. The Deputy Commissioner Of Central Tax.

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WP/31659/2025HC KarnatakaGSTCNR KAHC01067728202527 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. PRAKASH D., ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:42601 WP No. 31659 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31659 OF 2025 (T-RES) BETWEEN: M/S NINESTARS INFORMATION TECHNOLOGIES PRIVATE LIMITED (A PRIVATE LIMITED COMPANY REGISTERED UNDER THE PROVISION OF CGST/SGST ACT, 2017) NO.10, MAASS IV, 15TH CROSS, JP NAGAR 3RD PHASE, BANNERGHATTA ROAD, BANGALORE – 560 078 (REPRESENTED BY ITS DIRECTOR SHRI. GOKULAKRISHANAN V., S/O. VENKATESHAN PERUMAL AGED ABOUT 67 YEARS) …PETITIONER (BY SRI. PRAKASH D., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF CENTRAL TAX, DIVISION - 6, BENGALURU SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU – 560 070 …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING ORDER IN ORIGINAL SL NO.24/2023 GST - SD6 DTD 20.11.202 AT ANNEXURE-C AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42601 WP No. 31659 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “(a) Issue a writ of certiorari, or such other writ, order or direction as this Hon’ble Court may deem fit and quash the impugned order bearing Order-in-Original Sl.No.24/2023(GST)- 6 dated 20.11.2023 at Annexure – “C”. (b) To remit the matter to the file of Respondent at the stage of post-show cause notice to enable the petitioner to file reply to show cause notice in Form GST DRC-01 at Annexure – “B”. (c) To also pass such other order, make such other direction or writ as this Hon’ble High Court may deem fit and appropriate in the facts and circumstances of the case and in the interest of justice.”

2.

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

3.

A perusal of the material on record will indicate that pursuant to issuance of show cause notice in Form GST DRC-01, dated 10.01.2023, the respondent proceeded to pass the order-in- original dated 20.11.2023, aggrieved by which the petitioner is before this court by way of the present petition. HC-KAR NC: 2025:KHC:42601

4.

It is the specific contention of the petitioner that he did not receive the aforesaid notice, order etc., and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 20.11.2023 is 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.

5.

Per contra learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.

6.

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 matter of record that the petitioner did not submit any reply to the notice issued by the respondent nor did he participate in the impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these HC-KAR NC: 2025:KHC:42601 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 order at Annexure-C dated 20.11.2023 and remit the matter back to the respondent 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/-.

7.

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 at Annexure-C dated 20.11.2023 passed by the respondent is hereby quashed. (iii) The matter is remitted back to the respondent for reconsideration afresh from the stage of the HC-KAR NC: 2025:KHC:42601 petitioner submitting its reply to show-cause notice dated 10.01.2023, in accordance with law. (iv) The petitioner shall appear before the respondent on 24.11.2025 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 the respondent, 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.: 18

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.