BharatTaxGST

Aircom Solutions Private Limited vs. Joint Commissioner Of Central Tax

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WP/29361/2025HC KarnatakaGSTCNR KAHC01063211202524 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. ANUP SEETHARAM RAO, ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:42186 WP No. 29361 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29361 OF 2025 (T-RES) BETWEEN: AIRCOM SOLUTIONS PRIVATE LIMITED, A PRIVATE LIMITED COMPANY INCORPORATED UNDER COMPANIES ACT 2013 REPRESENTED BY MANAGING DIRECTOR SMT. KANTHI SHETTY HAVING OFFICE AT 37/2, OPPOSITE FORTIS HOSPITAL, CHICAGO AVENUE CUNNINGHAM ROAD, BENGALURU URBAN – 560 052 …PETITIONER (BY SRI. ANUP SEETHARAM RAO, ADVOCATE) AND: JOINT COMMISSIONER OF CENTRAL TAX BENGALURU NORH COMMISSIONERATE HMT BHAAN, GANGA NAGAR, BANGALORE – 560 032 …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION TO SET ASIDE / QUASH THE IMPUGNED SHOW CAUSE NOTICE SL. NO. 129/2024- 25 DATED 26.11.2024, PASSED BY THE RESPONDENT WHICH IS ENCLOSED AT ANNEXURE A TO THIS WRIT PETITION AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42186 WP No. 29361 of 2025

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “(a) Issue a writ of certiorari or any other writ or direction to set aside / quash the Impugned Show Cause Notice Sl.No.129/2024-25 dated 26.11.2024, passed by the respondent which is enclosed at Annexure A to this Writ Petition; (b) Issue a writ of certiorari or any other writ or direction to set aside / quash the impugned Order in Original No.02/2025-26/GST/JC dated 08.05.2025, passed by the respondent which is enclosed at Annexure B to this Writ Petition; (c) Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case.”

2.

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

3.

A perusal of the material on record will indicate that pursuant to issuance of summons to the petitioner on 22.06.2023, the respondent recorded petitioner’s statement on 30.07.2023. Thereafter, the respondent issued a show cause dated 26.11.2024, to which the petitioner did not submit any reply, as the petitioner was not aware of issuance of show-cause notice. Under these HC-KAR NC: 2025:KHC:42186 circumstances, the respondent proceeded to pass the impugned exparte order dated 08.05.2025, aggrieved by which the petitioner is before this court by way of the present petition.

4.

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 submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 08.05.2025 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 reply to the notice HC-KAR NC: 2025:KHC:42186 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 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 A dated 08.05.2025 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.

7.

In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order-in-original at Annexure-B dated 08.05.2025 passed by the respondent is hereby quashed. (iii) The matter is remitted back to the respondent for reconsideration afresh from the stage of the petitioner HC-KAR NC: 2025:KHC:42186 submitting its reply to show-cause notice dated 26.11.2024 at Annexure-A, 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.: 3 Sl No.: 96

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.