BharatTaxGST

Halagappa Arecanut Traders vs. The Additional Commissioner

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WP/18142/2021HC KarnatakaGSTCNR KAHC01036411202123 October 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. B.G.CHIDANAND URS FOR SRI. BOLLAJU VENUGOPAL., ADVOCATEFor Respondent: SRI. JEEVAN NEERALGI., ADVOCATE

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Before: SHRI H MARIYAPPA,

Learned counsel for the petitioner invited my attention to the C.B.I & C Circular No. 171/03/2022-GST, dated 06.07.2022 in order to contend that in view of the said Circular, impugned show cause notice deserves to be quashed. It is also submitted that the petitioner has reversed the input tax credit leading to the situation of revenue neutrality and on this ground also the impugned notice deserves to be quashed.

2.

Per contra, learned counsel for the respondent submits that if the petitioner submits a reply to the show cause notice, the respondents would consider the same and further proceed in accordance with law.

3.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing the petitioner to submit a reply to HC-KAR NC: 2025:KHC:42328 WP No. 18142 of 2021 the impugned show cause notice at Annexure - E dated 17.08.2021 bearing DIN 20210857YY0000272003 in Form GST DRC-01 (in C.No.GEXCOM/ADJN/GST/ADC/58/2021- ADJN) within a period of six weeks from today.

4.

If the petitioner submits such a reply within a period of six weeks from today along with reply, documents etc., if any, the respondents shall consider the same and provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law bearing in mind the Board Circular dated 06.07.2022 and relevant statutory persuasions. Ordered accordingly and petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE BSV/List No.: 2 Sl No.: 26

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.